Lowtax Network

Back To Top

Your Lowtax Account

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.



Back to Lithuania Index »