Lithuania — Individuali Veikla Pagal Pažymą Tax Calculator 2026
Calculate 2026 Lithuanian self-employed (Individuali veikla pagal pažymą) net take-home pay under the 2026 VMI & Sodra tax reform, comparing 30% presumed expenses vs. actual expenses, PMK tax credit, and Year-1 VSD exemption.
- Expense Modes (Uncapped): Choose 30% flat presumed expenses without receipts (Sodra included inside the 30%) or actual documented expenses (0–30%) plus full Sodra deductibility.
- 2026 Sodra (PSD + VSD): Assessed on 90% of pre-Sodra profit capped at 43 VDU (99,422.45 €, 1 VDU = 2,312.15 €): 6.98% PSD health (full-time floor 80.48 €/mo on 1,153 € MMA; 0 € floor if employed) + 12.52% VSD (15.52% with +3% II pillar; 0% VSD in Year 1).
- 2026 Progressive GPM & PMK Credit: Consolidated 20% GPM up to 36 VDU (83,237.40 €), 25% on 36–60 VDU (up to 138,729 €), and 32% above 60 VDU—reduced by the PMK credit below 42,500 € taxable profit (5% effective GPM up to 20,000 €, linear phase-out across 20k–42.5k €); 21% PVM > 45,000 €.
- How did Lithuania’s 2026 tax reform change GPM income tax for Individuali veikla?
- Starting in 2026, Individuali veikla taxable profit above the PMK credit zone enters Lithuania’s consolidated progressive GPM brackets based on VDU (2,312.15 €): 20% up to 36 VDU (83,237.40 €), 25% from 36 to 60 VDU (up to 138,729 €), and 32% above 60 VDU, while preserving the PMK credit (5% effective GPM up to 20,000 € profit, phasing out linearly by 42,500 €).
- Should I choose 30% flat expenses or actual expenses on Lithuania’s Individuali veikla?
- For most B2B IT, consulting, and creative freelancers with low overhead, the automatic 30% flat deduction (no receipts needed) yields a lower taxable base than deducting actual expenses plus Sodra. Actual expenses become advantageous only when documented operating costs exceed ~18%–22% of gross revenue.
- How does Lithuania’s Year-1 Sodra VSD holiday work for first-time freelancers?
- First-time Individuali veikla registrants who have not held self-employment in the past 10 years are 100% exempt from VSD pension/social contributions (12.52% / 15.52%) during their first 12 months of activity, paying only 6.98% PSD health insurance plus GPM.
Official 2026 Statutory Sources & Verification
Verified against official 2026 statutory tax & social contribution rules (Last verified: Nov 2026).