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Net salary in Lithuania
In Lithuania, gross pay is reduced by personal income tax and state social insurance (Sodra), with a tax-free amount that depends on your salary.
How it works in Lithuania
Lithuania withholds personal income tax (GPM) and social insurance contributions (Sodra) from your gross. A non-taxable amount (NPD) reduces the income subject to tax and is larger for lower salaries, tapering as pay rises. Sodra contributions fund pension, health and social security. The GPM rate, the Sodra rate and the NPD formula are set each year, so use VMI and Sodra for the exact current values and their official calculator.
What gets deducted
| Component | Paid by | Notes |
|---|---|---|
| Personal income tax (GPM) | Employee | A headline rate on taxable pay, with a higher rate above a yearly threshold. |
| Non-taxable amount (NPD) | Employee (relief) | A tax-free slice that is larger for lower salaries and tapers upward. |
| Social insurance (Sodra) | Employee + employer | Contributions for pension, health and social security. |
Working out your own number
To get your real take-home pay, start from your gross, apply the tax-free allowance you qualify for, then subtract income tax and the employee contributions above. Because the exact percentages and thresholds are set each year and depend on your situation, the reliable way to do this is with the official calculator: it always uses the current year's figures and applies them to your exact salary. The structure on this page tells you what the calculator is doing under the hood.
Source: the State Tax Inspectorate (VMI) and Sodra — official rates and calculator · checked 2026-09-04
Other countries
Estonia
In Estonia, your gross salary is reduced by income tax and a couple of employee contributions to reach your net pay, while the employer pays social tax on top of your gross.
Finland
In Finland, take-home pay depends on a personal tax rate printed on your tax card, plus pension and unemployment contributions withheld from your pay.
Latvia
In Latvia, personal income tax and mandatory state social insurance are withheld from your gross, with a differentiated non-taxable minimum reducing the tax.
Frequently asked questions
How is net salary calculated in Lithuania?
Lithuania withholds personal income tax (GPM) and social insurance contributions (Sodra) from your gross. A non-taxable amount (NPD) reduces the income subject to tax and is larger for lower salaries, tapering as pay rises. Sodra contributions fund pension, health and social security. The GPM rate, the Sodra rate and the NPD formula are set each year, so use VMI and Sodra for the exact current values and their official calculator.
Where do I get the exact current rates?
From the State Tax Inspectorate (VMI) and Sodra, which publishes the current rates and an official calculator. Enter your own gross salary there for a figure that reflects your circumstances.
Does my employer pay extra on top?
Usually yes. Employer contributions sit on top of your gross and raise the total cost of employing you, but they are not deducted from your take-home pay.
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