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Lithuania: Personal Taxation

Social Security Taxes

Both employers and employees pay social security contributions. The employee pays a 3% pension contribution and a 6% health insurance contribution; the employer pays a 30.7% combined contribution plus a small variable amount.

Royalties received are subject to health insurance contributions (6%) and social security contribution (2% - this will rise to 3% from 2011).

Self-employed persons generally pay a total of 37.5% of their taxable earnings, but this can vary according to the type of activity carried on.

 

 

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