{"id":3405,"date":"2022-01-20T00:00:00","date_gmt":"2022-01-20T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/ltu\/baltijos-sali-mokesci-tarifai-nuo-2022-m-sausio-1-d\/"},"modified":"2022-01-20T00:00:00","modified_gmt":"2022-01-20T00:00:00","slug":"baltijos-sali-mokesci-tarifai-nuo-2022-m-sausio-1-d","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/ltu\/lt\/news\/baltijos-sali-mokesci-tarifai-nuo-2022-m-sausio-1-d\/","title":{"rendered":"BALTIJOS \u0160ALI\u0172 MOKES\u010cI\u0172 TARIFAI NUO 2022 M. SAUSIO 1 D."},"content":{"rendered":"
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

\u00a0<\/b><\/b><\/p>\n<\/td>\n

\n

Estija<\/span><\/span><\/b>\u00a0<\/span><\/span><\/b><\/b><\/p>\n<\/td>\n

\n

Latvija<\/span><\/span><\/b>\u00a0<\/span><\/b><\/b><\/p>\n<\/td>\n

\n

Lietuva<\/span><\/span><\/b><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Pelno mokes\u010dio tarifas<\/span><\/span><\/b><\/b><\/p>\n<\/td>\n

\n

Pelno mokes\u010dio tarifas yra 20%, mokestis skai\u010diuojamas pagal proporcij\u0105 20\/80 nuo paskirstyto i\u0161mokamo pelno;<\/p>\n

Dividendams taikomas suma\u017eintas 14% tarifas (14\/86 nuo i\u0161mokamos vert\u0117s)<\/p>\n<\/td>\n

\n

Pelno mokes\u010dio tarifas yra 20%, mokestis skai\u010diuojamas pagal proporcij\u0105 20\/80 nuo paskirstyto i\u0161mokamo pelno<\/p>\n<\/td>\n

\n

Pelno mokes\u010dio tarifas yra 15%;\u00a0\u00a0<\/p>\n

Kredito \u012fstaigoms taikomas 20% pelno mokes\u010dio tarifas (jei tenkinamos tam tikros s\u0105lygos);<\/p>\n

Tenkinant tam tikrus kriterijus gali b\u016bti taikomi 0% arba 5% tarifai<\/p>\n<\/td>\n<\/tr>\n

\n

Mokes\u010diai prie pajam\u0173 \u0161altinio<\/span>:<\/span><\/span><\/b>\u00a0<\/span><\/span><\/b><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Dividendai<\/span><\/b><\/p>\n<\/td>\n

\n

20% arba 14%1<\/sup><\/p>\n<\/td>\n

\n

0% arba 20% ar 10%, lengvatiniai tarifai gali b\u016bti taikomi pagal dvigubo apmokestinimo i\u0161vengimo sutartis (DAIS)<\/p>\n<\/td>\n

\n

0% arba 15%. 0% tarifas taikomas tenkinant tam tikrus kriterijus Pelno mokes\u010dio \u012fstatyme arba DAIS<\/p>\n<\/td>\n<\/tr>\n

\n

Pal\u016bkanos<\/span><\/b><\/p>\n<\/td>\n

\n

20% rezidentams, 10% ne rezidentams arba 0%, jei taikoma i\u0161imtis<\/p>\n<\/td>\n

\n

0% arba 20% ar 10%, lengvatiniai tarifai gali b\u016bti taikomi pagal DAI.<\/p>\n<\/td>\n

\n

0% arba 10%<\/p>\n<\/td>\n<\/tr>\n

\n

Honorarai<\/span><\/b><\/p>\n<\/td>\n

\n

20% rezidentams, 10% ne rezidentams arba 0%, jei taikoma i\u0161imtis<\/p>\n<\/td>\n

\n

–<\/p>\n<\/td>\n

\n

0% arba 10%<\/p>\n<\/td>\n<\/tr>\n

\n

Valdymo mokestis<\/span><\/b><\/p>\n<\/td>\n

\n

20%, gali b\u016bti taikoma lengvata pagal DAIS<\/p>\n<\/td>\n

\n

20%, gali b\u016bti taikoma lengvata pagal DAIS<\/p>\n<\/td>\n

\n

–<\/p>\n<\/td>\n<\/tr>\n

\n

Nekilnojamo turto perleidimas<\/span><\/b><\/p>\n<\/td>\n

\n

20%<\/p>\n<\/td>\n

\n

3% <\/p>\n<\/td>\n

\n

15% <\/p>\n<\/td>\n<\/tr>\n

\n

Nekilnojamo turto nuomos pajamos<\/span><\/b><\/p>\n<\/td>\n

\n

20% <\/p>\n<\/td>\n

\n

5% <\/p>\n<\/td>\n

\n

15% <\/p>\n<\/td>\n<\/tr>\n

\n

Mokestis u\u017e paslaugas bendrov\u0117ms registruotoms tikslin\u0117se zonose<\/span><\/b><\/p>\n<\/td>\n

\n

20% <\/p>\n<\/td>\n

\n

\u00a020%<\/p>\n<\/td>\n

\n

Lietuvos vieneto i\u0161mokos u\u017esienio bendrov\u0117ms, \u012fregistruotoms tikslin\u0117se teritorijose, laikomos neleid\u017eiamais atskaitymais, jei jas i\u0161mokantis Lietuvos vienetas nepateikia \u012frodym\u0173 vietos mokes\u010di\u0173 administratoriui, kad:<\/p>\n

1) \u0161ios i\u0161mokos yra susijusios su jas i\u0161mokan\u010dio ir gaunan\u010dio vieneto \u012fprastine veikla;<\/p>\n

2) i\u0161mokas gaunantis u\u017esienio vienetas valdo turt\u0105, reikaling\u0105 tokiai \u012fprastinei veiklai vykdyti;<\/p>\n

3) tarp i\u0161mokos ir ekonomi\u0161kai pagr\u012fstos \u016bkin\u0117s operacijos yra ry\u0161ys.<\/p>\n<\/td>\n<\/tr>\n

\n

Darbo u\u017emokes\u010dio mokes\u010diai<\/span>: <\/span><\/span><\/b>\u00a0<\/span><\/span><\/b><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Minimalus m\u0117nesinis darbo u\u017emokestis<\/span><\/p>\n<\/td>\n

\n

654 EUR<\/p>\n<\/td>\n

\n

500 EUR<\/p>\n<\/td>\n

\n

730 EUR<\/p>\n<\/td>\n<\/tr>\n

\n

Gyventoj\u0173 pajam\u0173 mokestis \u00a0<\/span><\/p>\n<\/td>\n

\n
    \n
  • 20%;\u00a0<\/li>\n
  • M\u0117nesio bazin\u0117 lengvata\u2013 \u00a0500 EUR2<\/sup>. \u00a0<\/li>\n<\/ul>\n

    \u00a0<\/p>\n<\/td>\n

\n
    \n
  • 20% metini\u0173 pajam\u0173 tarifas iki 20 004 EUR<\/li>\n
  • 23% tarifas metin\u0117ms pajamoms vir\u0161ijan\u010dioms 20 004 EUR<\/li>\n
  • 31% tarifas metin\u0117ms pajamoms vir\u0161ijan\u010dioms 78 100 EUR<\/li>\n<\/ul>\n<\/td>\n
\n

15% (taikomas ligos i\u0161mokai), 20%\/ 32%<\/p>\n<\/td>\n<\/tr>\n

\n

Valstybinio socialinio draudimo \u012fmok\u0173 tarifa<\/span>i: <\/span><\/span><\/b>\u00a0<\/span><\/span><\/b><\/b><\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

Darbuotoj\u0173 dalis<\/span><\/p>\n<\/td>\n

\n
    \n
  • 1,6% nedarbo draudimo \u012fmoka<\/li>\n
  • 2% pensij\u0173 kaupimo \u012fmoka (jei asmuo prisijung\u0117 prie II pakopos)<\/li>\n<\/ul>\n<\/td>\n
\n
    \n
  • 10,50% <\/li>\n<\/ul>\n<\/td>\n
\n

Darbuotojo socialinio draudimo \u012fmokos – 19,5%, darbuotojo dalyvavimas II ar III pakopos pensij\u0173 kaupimo sistemoje (neprivaloma): <\/p>\n

2,7\u00a0\u2013 3%<\/p>\n<\/td>\n<\/tr>\n

\n

Darbdavio dalis<\/span><\/p>\n<\/td>\n

\n
    \n
  • 33% nuo socialinio mokes\u010dio (minimali socialinio mokes\u010dio prievol\u0117 per m\u0117nes\u012f yra 584 Eur, tai rei\u0161kia, kad darbdaviui minimali socialinio mokes\u010dio prievol\u0117 yra 192,72 Eur per m\u0117nes\u012f)<\/li>\n
  • \u00a00,8% nedarbo draudimo \u012fmoka<\/li>\n<\/ul>\n<\/td>\n
\n
    \n
  • \u00a023,59% <\/li>\n<\/ul>\n<\/td>\n
\n

1,61\u2013 3,75% <\/p>\n<\/td>\n<\/tr>\n

\n

Solidarumo mokestis<\/span> \u00a0<\/p>\n<\/td>\n

\n

–<\/span><\/p>\n<\/td>\n

\n

25% nuo pajam\u0173 vir\u0161ijan\u010di\u0173 78 100 EUR<\/p>\n<\/td>\n

\n

–<\/p>\n<\/td>\n<\/tr>\n

\n

Prid\u0117tin\u0117s vert\u0117s mokestis<\/span>:<\/span><\/span><\/b><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Prid\u0117tin\u0117s vert\u0117s mokes\u010dio tarifai \u00a0<\/span><\/p>\n<\/td>\n

\n

20%, 9% ir 0% <\/p>\n<\/td>\n

\n

21%, 12% ir 5% <\/p>\n<\/td>\n

\n

21%, 9% 5% ir 0%. Kompensacinis tarifas \u016bkininkams: 6%<\/p>\n<\/td>\n<\/tr>\n

\n

PVM mok\u0117tojo registracijos riba<\/span> <\/p>\n<\/td>\n

\n

40 000 EUR<\/p>\n<\/td>\n

\n

40 000 EUR<\/p>\n<\/td>\n

\n

45 000 EUR<\/p>\n<\/td>\n<\/tr>\n

\n

Metin\u0117 ES nuotolin\u0117s prekybos riba<\/span><\/p>\n<\/td>\n

\n

10 000 EUR pardavimams visoje ES<\/p>\n

\u00a0<\/p>\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

Intrastat ataskait\u0173 teikimas<\/span>: <\/span><\/span><\/b>\u00a0<\/span><\/b><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u012eve\u017eamoms prek\u0117ms<\/span><\/p>\n<\/td>\n

\n

400 000 EUR<\/p>\n<\/td>\n

\n

280 000 EUR<\/p>\n<\/td>\n

\n

280 000 EUR<\/p>\n<\/td>\n<\/tr>\n

\n

I\u0161ve\u017eamoms prek\u0117ms<\/span><\/p>\n<\/td>\n

\n

200 000 EUR<\/p>\n<\/td>\n

\n

150 000 EUR<\/p>\n<\/td>\n

\n

200 000 EUR<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

[1] I\u0161mokamiems dividendams taikoma 14\/86 lengvata. Atkreipkite d\u0117mes\u012f: jei mok\u0117jimas atliekamas fiziniam asmeniui, dividendams taikomas 7% pajam\u0173 mokestis.<\/p>\n

I\u0161skai\u010diuojamas pajam\u0173 mokestis gali b\u016bti 5% arba 0% (priklausomai nuo DAIS), jei akcininkas ne rezidentas. <\/p>\n

[2] Metin\u0117 lengvata negali b\u016bti didesn\u0117 nei 6 000 EUR (500 EUR per m\u0117nes\u012f). Jei asmens metin\u0117s pajamos yra ne didesn\u0117s nei 14 400 EUR, tai asmuo lengvata gali pasinaudoti visa apimtimi. Jeigu asmens metin\u0117s pajamos yra nuo 14 400 iki 25 200 EUR, lengvata ma\u017einama pagal formul\u0119: 6 000 \u2013 6 000 \/ 10 800 \u00d7 (pajam\u0173 suma \u2013 14 400).<\/p>\n

\u00a0<\/p>\n

\u00a0<\/p>\n\n\n\n
\n

\u00a0<\/b><\/p>\n

Talinas, Estija<\/b><\/p>\n

Leinonen O\u00dc<\/p>\n

P\u00f5hja pst. 25 <\/p>\n

10415<\/p>\n

+ 372 6117 700<\/p>\n

contact@leinonen.ee<\/a><\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n

Ryga, Latvija<\/b><\/p>\n

Leinonen SIA<\/p>\n

Vilandes iela 3 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/p>\n

\u00a0LV-1010<\/p>\n

+ 371 6732 3901<\/p>\n

contact@leinonen.lv<\/a><\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n

Vilnius, Lietuva<\/b><\/p>\n

Leinonen UAB<\/p>\n

Vilnius, V. Gerulai\u010dio 10-101, 08200<\/p>\n

+ 370 5 237 5040<\/p>\n

contact@leinonen.lt<\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n","protected":false},"excerpt":{"rendered":"

\u00a0 Estija\u00a0 Latvija\u00a0 Lietuva Pelno mokes\u010dio tarifas Pelno mokes\u010dio tarifas yra 20%, mokestis skai\u010diuojamas pagal proporcij\u0105 20\/80 nuo paskirstyto i\u0161mokamo pelno; Dividendams taikomas suma\u017eintas 14% tarifas (14\/86 nuo i\u0161mokamos vert\u0117s) Pelno mokes\u010dio tarifas yra 20%, mokestis skai\u010diuojamas pagal proporcij\u0105 20\/80 nuo paskirstyto i\u0161mokamo pelno Pelno mokes\u010dio tarifas yra 15%;\u00a0\u00a0 Kredito \u012fstaigoms taikomas 20% pelno mokes\u010dio […]<\/p>\n","protected":false},"author":29,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"coauthors":[114],"class_list":["post-3405","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nBALTIJOS \u0160ALI\u0172 MOKES\u010cI\u0172 TARIFAI NUO 2022 M. SAUSIO 1 D. – Leinonen Lithuania<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leinonen.eu\/ltu\/lt\/news\/baltijos-sali-mokesci-tarifai-nuo-2022-m-sausio-1-d\/\" \/>\n<meta property=\"og:locale\" content=\"lt_LT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"BALTIJOS \u0160ALI\u0172 MOKES\u010cI\u0172 TARIFAI NUO 2022 M. SAUSIO 1 D. – Leinonen Lithuania\" \/>\n<meta property=\"og:description\" content=\"\u00a0 Estija\u00a0 Latvija\u00a0 Lietuva Pelno mokes\u010dio tarifas Pelno mokes\u010dio tarifas yra 20%, mokestis skai\u010diuojamas pagal proporcij\u0105 20\/80 nuo paskirstyto i\u0161mokamo pelno; Dividendams taikomas suma\u017eintas 14% tarifas (14\/86 nuo i\u0161mokamos vert\u0117s) Pelno mokes\u010dio tarifas yra 20%, mokestis skai\u010diuojamas pagal proporcij\u0105 20\/80 nuo paskirstyto i\u0161mokamo pelno Pelno mokes\u010dio tarifas yra 15%;\u00a0\u00a0 Kredito \u012fstaigoms taikomas 20% pelno mokes\u010dio […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leinonen.eu\/ltu\/lt\/news\/baltijos-sali-mokesci-tarifai-nuo-2022-m-sausio-1-d\/\" \/>\n<meta property=\"og:site_name\" content=\"Leinonen Lithuania\" \/>\n<meta property=\"article:published_time\" content=\"2022-01-20T00:00:00+00:00\" \/>\n<meta name=\"author\" content=\"Leinonen Lithuania\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@leinonengroup\" \/>\n<meta name=\"twitter:site\" content=\"@leinonengroup\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Leinonen Lithuania\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minut\u0117s\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/news\/baltijos-sali-mokesci-tarifai-nuo-2022-m-sausio-1-d\/\",\"url\":\"https:\/\/leinonen.eu\/ltu\/lt\/news\/baltijos-sali-mokesci-tarifai-nuo-2022-m-sausio-1-d\/\",\"name\":\"BALTIJOS \u0160ALI\u0172 MOKES\u010cI\u0172 TARIFAI NUO 2022 M. 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SAUSIO 1 D. – Leinonen Lithuania","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/leinonen.eu\/ltu\/lt\/news\/baltijos-sali-mokesci-tarifai-nuo-2022-m-sausio-1-d\/","og_locale":"lt_LT","og_type":"article","og_title":"BALTIJOS \u0160ALI\u0172 MOKES\u010cI\u0172 TARIFAI NUO 2022 M. SAUSIO 1 D. – Leinonen Lithuania","og_description":"\u00a0 Estija\u00a0 Latvija\u00a0 Lietuva Pelno mokes\u010dio tarifas Pelno mokes\u010dio tarifas yra 20%, mokestis skai\u010diuojamas pagal proporcij\u0105 20\/80 nuo paskirstyto i\u0161mokamo pelno; Dividendams taikomas suma\u017eintas 14% tarifas (14\/86 nuo i\u0161mokamos vert\u0117s) Pelno mokes\u010dio tarifas yra 20%, mokestis skai\u010diuojamas pagal proporcij\u0105 20\/80 nuo paskirstyto i\u0161mokamo pelno Pelno mokes\u010dio tarifas yra 15%;\u00a0\u00a0 Kredito \u012fstaigoms taikomas 20% pelno mokes\u010dio […]","og_url":"https:\/\/leinonen.eu\/ltu\/lt\/news\/baltijos-sali-mokesci-tarifai-nuo-2022-m-sausio-1-d\/","og_site_name":"Leinonen Lithuania","article_published_time":"2022-01-20T00:00:00+00:00","author":"Leinonen Lithuania","twitter_card":"summary_large_image","twitter_creator":"@leinonengroup","twitter_site":"@leinonengroup","twitter_misc":{"Written by":"Leinonen Lithuania","Est. reading time":"3 minut\u0117s"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/leinonen.eu\/ltu\/lt\/news\/baltijos-sali-mokesci-tarifai-nuo-2022-m-sausio-1-d\/","url":"https:\/\/leinonen.eu\/ltu\/lt\/news\/baltijos-sali-mokesci-tarifai-nuo-2022-m-sausio-1-d\/","name":"BALTIJOS \u0160ALI\u0172 MOKES\u010cI\u0172 TARIFAI NUO 2022 M. 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