Lithuania
Individual - Sample personal income tax calculation
Last reviewed - 05 March 2025
Sample personal income tax calculation
| Tax calculation |
EUR |
| Income |
|
| Salary income |
36,000 |
| Foreign income for work performed in Lithuania |
10,000 |
| Income from sale of property |
20,000 |
| Dividends |
1,000 |
| Total income |
67,000 |
| Less - specific deductions |
|
| Tax exempt amount |
0 |
| Acquisition value of property sold |
18,000 |
| Life insurance premiums paid: |
|
| Life insurance premiums paid deductible from employment related income |
939 |
| Life insurance premiums paid deductible from income from the sale of property |
41 |
| Life insurance premiums paid deductible from dividends |
20 |
| Total deductions |
19,000 |
| Taxes |
|
| PIT from salary (20%) |
9,012 |
| Social security contributions (19.5%) |
8,970 |
| PIT on the sale of property (15%) |
294 |
| PIT on dividends (15%) |
147 |
| Total PIT |
9,453 |
| Total social security contributions |
8,970 |
| Total net income |
48,577 |
