{"id":3302,"date":"2018-01-12T00:00:00","date_gmt":"2018-01-12T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/ltu\/personal-income-tax-law-changes-from-2018\/"},"modified":"2018-01-12T00:00:00","modified_gmt":"2018-01-12T00:00:00","slug":"personal-income-tax-law-changes-from-2018","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/ltu\/news\/personal-income-tax-law-changes-from-2018\/","title":{"rendered":"Personal income tax law changes from 2018"},"content":{"rendered":"
\n

I. \u00a0 \u00a0 \u00a0 Gifts and prizes from employers when value of prize or gift does not exceed EUR 200, are considered non-taxable income. Until 1 January 2018 only prizes from employees when value did not exceed EUR 200 were treated as non-taxable income.<\/p>\n

II. \u00a0 \u00a0 From 2018 the benefit received by an employee when an employer pays for rail and road public transport tickets which are used to travel to and from the work are considered untaxable income.<\/p>\n

III. \u00a0 The formula used to calculate monthly non-taxable amount has changed:<\/p>\n\n\n\n\n
\n

Untill 01.01.2018<\/span><\/b><\/p>\n<\/td>\n

\n

From 01.01.2018<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

310 \u2013 0,5 * (monthly salary \u2013 380)<\/p>\n<\/td>\n

\n

380 \u2013 0,5 * (monthly salary \u2013 400)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

IV. \u00a0 \u00a0 \u00a0 Individual non-taxable amounts were increased:
a. \u00a0 \u00a0 For employees having limited working capacity of 0-25% – individual non-taxable amount is EUR 450 per month (earlier \u2013 EUR 380);
b. \u00a0 \u00a0 For employees having limited working capacity of 30-55% – individual non-taxable amount is EUR 390 per month (earlier \u2013 EUR 320).<\/p>\n

V.\u00a0 \u00a0 \u00a0 Additional non-taxable amount for employees having children was abolished. From 2018 the parents may apply for special child benefit from the governmental institutions.<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

I. \u00a0 \u00a0 \u00a0 Gifts and prizes from employers when value of prize or gift does not exceed EUR 200, are considered non-taxable income. Until 1 January 2018 only prizes from employees when value did not exceed EUR 200 were treated as non-taxable income. II. \u00a0 \u00a0 From 2018 the benefit received by an employee […]<\/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-3302","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nPersonal income tax law changes from 2018 – 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\/news\/personal-income-tax-law-changes-from-2018\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Personal income tax law changes from 2018 – Leinonen Lithuania\" \/>\n<meta property=\"og:description\" content=\"I. \u00a0 \u00a0 \u00a0 Gifts and prizes from employers when value of prize or gift does not exceed EUR 200, are considered non-taxable income. 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