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.