How much of your gross salary will you actually take home in Lithuania?
The Finorum Lithuania Net Salary Calculator estimates your take-home pay after Lithuanian personal income tax and mandatory employee social insurance contributions. Enter your monthly or annual gross salary to see the estimated net salary, payroll deductions, employer contributions and total employment cost.
The calculator applies the principal Lithuanian payroll rules for 2026. Your actual result may differ because of the non-taxable income amount, additional pension accumulation, other annual income or individual tax reliefs.
| Gross salary | 100% |
| Income tax | |
| Social contributions▼ | |
| Employer contributions | |
| Total employer cost | |
| Net salary | |
How to Use the Lithuania Salary Calculator
The calculation requires only a few steps:
- Select Lithuania as the country of employment.
- Choose a monthly or annual pay period.
- Enter your gross salary.
- Review the estimated personal income tax and social contributions.
- Check your net salary and the employer’s total cost.
- Select “Compare with another country” to compare Lithuania with another EU country.
The result updates automatically whenever you change the salary or pay period.
Gross Salary vs Net Salary in Lithuania
Gross salary is the contractual amount before payroll taxes and employee contributions are deducted.
Net salary, or take-home pay, is the amount remaining after personal income tax and mandatory social insurance contributions.
Net salary = Gross salary − Personal income tax − Employee contributions
Employer contributions are paid in addition to gross salary. They do not normally reduce the employee’s take-home pay but increase the company’s total employment cost.
Personal Income Tax in Lithuania
Lithuanian personal income tax is known as gyventojų pajamų mokestis, or GPM.
From 2026, the principal progressive rates applicable to aggregated annual income are:
- 20% on annual income up to 36 average wages
- 25% on the portion between 36 and 60 average wages
- 32% on the portion above 60 average wages
For 2026, the corresponding thresholds are:
- 20% up to €83,237.40
- 25% from €83,237.40 to €138,729
- 32% on the portion above €138,729
The higher rates are applied only to the income exceeding the relevant threshold. The whole salary is not taxed at 25% or 32% simply because the annual total passes one of these limits.
Other income received during the year may be combined with employment income when determining the final progressive rate. A year-end tax return can therefore produce an additional payment or refund.
Non-Taxable Income Amount
Lithuania provides a non-taxable income amount called neapmokestinamasis pajamų dydis, or NPD.
For 2026, the maximum monthly NPD is €747 when monthly employment income does not exceed the minimum monthly salary of €1,153.
For monthly employment income above €1,153, the standard NPD is calculated using the following formula:
Monthly NPD = €747 − 0.49 × (Monthly employment income − €1,153)
The annual maximum is €8,964 for annual income of up to €13,836. Above that amount, the annual NPD is calculated as:
Annual NPD = €8,964 − 0.49 × (Annual income − €13,836)
As income increases, the NPD gradually falls to zero.
The final annual entitlement depends on total annual income rather than only the salary received in an individual month. Other taxable income can reduce the available NPD and create additional tax due after the annual reconciliation.
Special, higher NPD amounts may apply to people with qualifying reduced working capacity or disability status. These cases are not included in the standard calculator.
Employee Social Insurance Contributions
Lithuanian social insurance is administered by Sodra. A regular employee generally pays a total standard contribution rate of 19.5%.
For 2026, this consists of:
- pension social insurance: 8.72%
- sickness social insurance: 1.99%
- maternity social insurance: 1.81%
- compulsory health insurance: 6.98%
These contributions are deducted from gross salary.
The compulsory health insurance contribution is known as PSD, while the other state social insurance contributions are generally referred to as VSD.
Employees participating in additional second-pillar pension accumulation may pay a further 3% of gross salary. In that case, their total employee deduction can rise from 19.5% to 22.5%.
The standard Finorum calculation excludes the optional additional 3% unless the calculator expressly provides a pension-accumulation option.
Social Insurance Contribution Ceiling
In 2026, the average wage used for social contribution purposes is €2,312.15.
The ordinary annual ceiling for state social insurance contributions is 60 average wages:
60 × €2,312.15 = €138,729 annually
The ceiling applies to the relevant VSD contributions paid by employees and employers. Compulsory health insurance may be treated differently from the capped social insurance components.
High-income employees may therefore see the composition of payroll deductions change after the annual ceiling is reached.
Employer Contributions in Lithuania
Lithuanian employer contributions are relatively low because a substantial part of social insurance is deducted from the employee’s gross salary.
For an ordinary indefinite employment contract, the principal employer contributions generally include:
- unemployment social insurance: 1.31%
- occupational accident and disease insurance: from 0.14% to 1.40%
- Guarantee Fund contribution: 0.16%
- Long-Term Employment Benefits Fund contribution: 0.16%
For an employer in the lowest occupational-risk group, the ordinary combined rate is generally around 1.77%.
A fixed-term employment contract normally attracts a higher unemployment contribution of 2.03%. The employer’s exact total can also vary according to occupational-risk classification and whether particular fund contributions apply.
The calculator therefore presents employer cost as an estimate based on a standard indefinite contract and the lowest ordinary accident-insurance category.
Minimum Salary in Lithuania
The statutory minimum monthly salary in Lithuania is €1,153 in 2026.
The minimum hourly rate is €7.05.
The minimum salary is relevant not only to employment law but also to the NPD calculation. A person earning no more than €1,153 monthly may qualify for the maximum standard monthly NPD of €747.
Different minimum remuneration rules may apply to certain regulated roles, reduced working arrangements or employment situations.
Number of Salary Payments
Employees in Lithuania normally receive twelve monthly salary payments per year.
There is no universal statutory requirement for every employer to pay a 13th or 14th salary. However, an employment contract, collective agreement or company remuneration policy may provide:
- an annual bonus
- performance-related pay
- holiday bonuses
- sales commissions
- other additional remuneration
Such payments are normally taxable and subject to the applicable social contributions. They may also reduce the final annual NPD or move part of annual income into a higher tax band.
How the Standard Calculation Works
For a regular employee, the simplified calculation follows these stages:
- Start with gross salary.
- Calculate the employee’s 19.5% social insurance contribution.
- Determine the applicable NPD.
- Calculate GPM on the taxable salary after NPD.
- Subtract employee contributions and income tax from gross salary.
- Add employer contributions separately to determine total employment cost.
A person participating in additional pension accumulation would generally have a further 3% deducted.
Why the Result May Differ from Your Payslip
The calculator provides a standard estimate. Your actual payslip may differ because of:
- additional second-pillar pension contributions
- higher NPD connected with disability or reduced working capacity
- other taxable income received during the year
- annual recalculation of NPD
- employment with several employers
- bonuses or benefits in kind
- a fixed-term employment contract
- the employer’s occupational-risk category
- sickness benefits
- special tax exemptions
- contribution ceilings
- payroll rounding
- changes made through the annual income tax return
Sickness benefits are generally subject to a separate 15% income tax rate and are not treated in exactly the same way as ordinary salary.
Comparing Lithuanian Salaries with Other EU Countries
The same gross salary can produce a different take-home amount across the EU because every country applies its own tax bands, allowances and social contribution rules.
The comparison function lets you compare Lithuania with another EU member state using an equivalent gross salary. This can help when reviewing international job offers or considering relocation.
Net salary should not be considered in isolation. Housing, utilities, food, transport, childcare and other living costs can have a substantial effect on purchasing power.
Frequently Asked Questions
What is the standard income tax rate in Lithuania?
The standard rate is 20% on annual income up to €83,237.40 in 2026. A 25% rate applies to the portion between €83,237.40 and €138,729, while the portion above €138,729 is taxed at 32%.
How much does an employee pay in social contributions?
The standard employee contribution is 19.5% of gross salary. Employees participating in additional pension accumulation may pay another 3%.
What is the maximum NPD in 2026?
The maximum standard NPD is €747 per month or €8,964 per year, subject to income limits.
Does the NPD remain fixed at every salary level?
No. It gradually decreases when monthly income exceeds €1,153 and eventually reaches zero.
How much does an employer contribute?
For a standard indefinite contract in the lowest risk category, the ordinary employer rate is generally around 1.77%. The actual rate may be higher because of contract type or occupational-risk classification.
Is a 13th salary mandatory?
No. A 13th salary is not universally required, although bonuses may be provided by a contract, collective agreement or company policy.
Is the calculator suitable for self-employed workers?
No. Self-employed individuals are subject to different income tax, VSD and PSD calculation rules.
Important Notice
The Finorum Lithuania Net Salary Calculator provides an estimate for informational purposes only. It applies standard employment assumptions and the principal Lithuanian tax and social security rules for 2026.
Actual payroll results may vary because of pension accumulation, other annual income, personal NPD entitlement, disability-related relief, bonuses, contract type or contribution ceilings. For an official calculation, consult a qualified accountant, payroll professional, tax adviser or the relevant Lithuanian authority.
Official information is available from the Lithuanian State Tax Inspectorate on 2026 personal income tax rates and the application of the NPD, as well as from Sodra’s 2026 contribution guidance.
Lithuania net salary calculator
Matias Buće has a formal background in administrative law and more than ten years of experience studying global markets, forex trading, and personal finance. His legal training shapes his approach to investing — with a focus on regulation, structure, and risk management. At Finorum, he writes about a broad range of financial topics, from European ETFs to practical personal finance strategies for everyday investors.