Lithuania Salary Calculator 2026
See your salary after tax in Lithuania – convert gross to net or net to gross, and check the full cost to your employer.
Taxes 2026
NPD tax-free amount 2026
Key figures 2026
How take-home pay is worked out in Lithuania
The figure in a Lithuanian employment contract is the gross salary ("bruto"). Before paying you, the employer withholds two things: personal income tax (GPM), which goes to the State Tax Inspectorate (VMI), and social insurance contributions, which are administered by Sodra. Whatever is left is your take-home pay ("į rankas").
Sodra contributions: 19.5%
The employee's share is made up of 12.52% state social insurance (VSD), which funds pensions, sickness, maternity and unemployment benefits, and 6.98% compulsory health insurance (PSD). VSD is only charged up to 60 average wages (VDU) a year – 138,729 €, or about 11,560.75 € a month – whereas PSD applies to the whole salary with no ceiling.
GPM and the NPD tax-free amount
GPM is not charged on the full gross amount but on gross minus the tax-free amount, NPD. Anyone earning up to the minimum wage (MMA, 1,153 €) gets the full 747 €; above that it shrinks according to the formula 747 − 0.49 × (salary − 1,153) and disappears at 2,677.49 €. NPD is applied at your main job once you have asked your employer to apply it.
Since 2026 GPM has three bands: 20% on annual income up to 36 VDU (83,237.40 €), 25% on the part up to 60 VDU (138,729 €) and 32% on anything above that. The calculator spreads these annual limits evenly across the year, giving monthly thresholds of roughly 6,936.45 € and 11,560.75 €. If your income varies during the year, the final GPM is settled in the annual tax return.
What the employer pays on top
On top of the gross salary the employer pays another 1.77% to Sodra, covering unemployment insurance, the guarantee fund, the long-term employment benefit fund and accident-at-work insurance. Like VSD, these contributions stop at 60 VDU a year. The calculator uses the rate for a permanent contract; for fixed-term contracts the unemployment insurance rate is higher.
Worked example: 2,600 € gross
- NPD: 747 − 0.49 × (2,600 − 1,153) = 37.97 €
- GPM: (2,600 − 37.97) × 20% = 512.41 €
- VSD 12.52%: 325.52 €, PSD 6.98%: 181.48 €
- Take-home pay: 1,580.59 €
- Cost to the employer: 2,600 + 46.02 = 2,646.02 €
An employee on the minimum wage (1,153 €) takes home 846.96 €, and costs the employer 1,173.41 €.
What the calculator leaves out
The calculator does not include the optional extra 3% contribution to second-pillar pension savings, the higher NPD for people with reduced working capacity, income from more than one employer, one-off bonuses or benefits in kind. In those cases your payslip or annual tax return will show the exact amount.
Frequently asked questions
How is take-home pay calculated from gross in Lithuania?
Sodra contributions of 19.5% and income tax (GPM) are deducted from the gross salary, with GPM charged on gross minus the NPD tax-free amount. The GPM rate is 20%, rising to 25% and 32% for high incomes. Take-home pay = gross − Sodra − GPM. Use the calculator above for an exact figure.
What are the GPM income tax rates from 2026?
From 2026 there are three GPM rates: 20% on annual income up to 36 average wages (VDU, 83,237.40 €), 25% on the part between 36 and 60 VDU (up to 138,729 €) and 32% on the part above 60 VDU. Per month, that works out at thresholds of roughly 6,936.45 € and 11,560.75 €.
What is NPD and how is it calculated in 2026?
NPD (neapmokestinamasis pajamų dydis, the tax-free amount) is 747 € in 2026 for salaries up to the minimum wage (1,153 €). Above that, NPD = 747 − 0.49 × (salary − 1,153), so it falls to zero from 2,677.49 €.
How much Sodra does an employee pay in 2026?
Employees pay 19.5% to Sodra: 12.52% state social insurance (VSD) and 6.98% compulsory health insurance (PSD). VSD is charged only up to 60 VDU a year (138,729 €, about 11,560.75 € a month), while PSD applies to the whole salary. An optional 3% may also go to second-pillar pension savings.
What is the minimum monthly wage (MMA) in 2026?
The MMA in 2026 is 1,153 € gross a month (7.05 € an hour), which comes to about 847 € take-home after NPD, GPM and Sodra.