15 percent Common rate
5 percent Micro enterprises (employees up to 5), agricultural enterprises
21 percent Common rate
9 percent. Books, newspapers, Hotel accommodation, Public transport, etc.
5 percent Medicines, medical aids
Need to register if you exceed € 45,000 in the last 12 months.
15 percent Dividends, royalties, interest income, income from renting real estate in Lithuania.
5 percent income from individual activities of the population