{"id":3859,"date":"2022-01-18T00:00:00","date_gmt":"2022-01-18T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/lva\/baltic-tax-rates-from-1-january-2022\/"},"modified":"2022-11-22T18:22:55","modified_gmt":"2022-11-22T18:22:55","slug":"baltic-tax-rates-from-1-january-2022","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/lva\/news\/baltic-tax-rates-from-1-january-2022\/","title":{"rendered":"Baltic tax rates from 1 January 2022"},"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
 <\/b><\/td>\n Estonia<\/span><\/b><\/td>\n Latvia<\/span><\/b><\/td>\n Lithuania<\/span><\/b><\/td>\n<\/tr>\n
Corporate income tax (CIT) rate<\/span> <\/b><\/td>\nCIT is payable upon
\nprofit distributions (the deemed profit distribution).
\nThe CIT rate is 20%, calculated as 20\/80 from taxable net payment.
\nRegularly paid dividends are subject to a reduced rate of 14% (14\/86 from net dividends).<\/td>\n		CIT is payable upon
\nprofit distributions (the deemed profit distribution).
\nCIT rate is 20%, calculated as 20\/80 from taxable net payment.<\/td>\n		CIT is calculated as follows: Total income \u2013 non-taxable income \u2013 allowed deductions \u2013 limited deductions = taxable profit. Standard CIT rate is 15%. 20% CIT rate is applicable to credit institutions.
\n0% and 5% rates may be applied under certain conditions.<\/td>\n<\/tr>\n
Withholding tax rates:<\/span><\/b><\/b><\/td>\n<\/tr>\n
Dividends<\/b><\/span><\/td>\n 20% or 14%1<\/sup><\/td>\n0% or 20%\/10%, reduced rates may be applied according to DTT<\/td>\n0% or 15%, reduced rates may be applied according to Double Treaty Taxation (DTT)<\/td>\n<\/tr>\n
Interest<\/b><\/span><\/td>\n20% to residents or N\/A for non-residents<\/td>\n0% or 20%\/10%, reduced rates may be applied according to DTT<\/td>\n 0% or 10%<\/td>\n<\/tr>\n
Royalties<\/b> <\/span><\/td>\n20% to residents, 10% to non-residents or N\/A, in case the exemption applies<\/td>\n N\/A<\/td>\n 0% or 10%<\/td>\n<\/tr>\n
Management\/<\/b><\/span> <\/b>
\nconsulting fee<\/b><\/span><\/td>\n		20%, the exemption may be applied according to DTT<\/td>\n20%, the exemption may be applied according to DTT<\/td>\n N\/A<\/td>\n<\/tr>\n
Alienation of immovable property<\/b> <\/span><\/td>\n 20%<\/td>\n 3%<\/td>\n 15%<\/td>\n<\/tr>\n
Rent\/lease of real estate income<\/b><\/span><\/td>\n 20%<\/td>\n 5%<\/td>\n 15%<\/td>\n<\/tr>\n
Service fees payable to non-residents from non-cooperative tax jurisdictions<\/b><\/span><\/td>\n 20%<\/td>\n20%<\/td>\nPayments made by a Lithuanian company for services to foreign companies registered or otherwise organized in target territories are considered to be non-allowable deductions where the paying Lithuanian company does not supply to the local tax administrator evidence that:
\n1) such payments are related to the usual activities of the paying and receiving entity;
\n2) the receiving foreign entity controls the assets needed to perform such usual activities;
\n3) there is a link between the payment and the economically feasible operation.<\/td>\n<\/tr>\n
Wage taxes:<\/span> <\/b><\/b><\/td>\n<\/tr>\n
Minimum monthly salary<\/span><\/b><\/b><\/td>\nEUR 654<\/td>\n EUR 500<\/td>\nEUR 730<\/td>\n<\/tr>\n
PIT rates<\/span> <\/b><\/b><\/td>\n\n
    \n
  • 20%;<\/li>\n
  • Monthly basic exemption- EUR 5002<\/sup>.  <\/li>\n<\/ul>\n<\/td>\n
\n
    \n
  •  20% rate on annual income up to EUR 20,004; <\/span><\/li>\n
  •  23% rate on annual income exceeding           EUR 20,004 <\/span><\/li>\n
  • 31% rate on annual income exceeding EUR 78,100<\/span><\/li>\n<\/ul>\n<\/td>\n
\n
    \n
  • 15% rate is applicable for sickness pay;<\/li>\n
  • 20% rate on annual income;<\/li>\n
  • 32% rate on annual income.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Social security tax rates<\/span><\/b><\/td>\n  <\/td>\n  <\/td>\n  <\/td>\n<\/tr>\n
Employee rate<\/span><\/b><\/b><\/td>\n\n
    \n
  • 1.6% unemployment insurance premium; <\/span><\/li>\n
  • 2% funded pension contribution (if the person as joined 2nd pillar. <\/span><\/li>\n<\/ul>\n<\/td>\n
 10.50%<\/td>\n Employee\u2019s social security contributions – 19,5%, Participation of employee in pension scheme (optional) – 2,7-3%.<\/td>\n<\/tr>\n
Employer rate<\/span><\/b><\/b><\/td>\n\n
    \n
  • 33% social tax (the minimum monthly obligation for social tax is 584 EUR, it means, for an employer, the minimum obligation for social tax is 192,72EUR monthly); <\/span><\/li>\n
  • 0.8% unemployment insurance premium.<\/span><\/li>\n<\/ul>\n<\/td>\n
 23.59%<\/td>\n 1.61-3.75%<\/td>\n<\/tr>\n
Solidarity tax<\/span> <\/b><\/b><\/td>\n N\/A<\/td>\n25 % from income exceeding EUR 78,100<\/td>\n N\/A<\/td>\n<\/tr>\n
Value-added tax<\/span><\/b><\/b><\/td>\n<\/tr>\n
Value-added tax rates<\/b><\/span><\/td>\n 20%, 9% and 0%<\/td>\n 21%, 12% and 5%<\/td>\n21%, 9% 5% and 0%. The compensational rate for farmers is 6%.<\/td>\n<\/tr>\n
VAT registration thresholds<\/b><\/span><\/td>\n EUR 40,000<\/td>\n EUR 40,000<\/td>\n EUR 45,000<\/td>\n<\/tr>\n
Annual EU distance selling thresholds<\/b> <\/span><\/td>\nEUR 10,000 for the sales all around the EU  <\/td>\nEUR 10,000 for the sales all around the EU  <\/td>\n EUR 10,000 for the sales all around the EU   <\/td>\n<\/tr>\n
Intrastat reporting<\/span> <\/b><\/b><\/td>\n<\/tr>\n
Arrivals<\/b><\/span><\/td>\nEUR 400,000<\/td>\nEUR 280,000<\/td>\nEUR 280,000<\/td>\n<\/tr>\n
Dispatches<\/b><\/span><\/td>\nEUR 200,000<\/td>\nEUR 150,000<\/td>\nEUR 200,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/sup><\/p>\n

1<\/sup>Regularly paid dividends are subject to a discount rate of 14\/86. Please note: if the payment is made to a private person, income tax of 7% is charged on dividends.<\/p>\n

The income tax withheld can be 5% or 0% (depending on the tax agreement) in the case of a non-resident shareholder.<\/p>\n

2<\/sup>The annual basic exemption is up to EUR 6,000 (EUR 500 per month). If a person\u2019s annual income is up to EUR 14,400, they can use the exemption in full. If the annual income is between EUR 14,400 to EUR 25,200, the amount of the basic exemption is reduced pursuant to the following formula: 6,000 \u2013 6,000 \/ 10,800 \u00d7 (amount of income \u2013 14,400).<\/p>\n\n\n\n
Tallinn, Estonia<\/b>
\nLeinonen O\u00dc
\nP\u00f5hja pst. 25
\n10415
\n+ 372 6117 700 contact@leinonen.ee<\/a><\/td>\n		  <\/td>\n Riga, Latvia<\/b>
\nLeinonen SIA
\nVilandes street 3           LV1010
\n+ 371 6732 3901 contact@leinonen.lv<\/a><\/td>\n		<\/td>\n Vilnius, Lithuania<\/b>
\nLeinonen UAB
\nV. Gerulai\u010dio 10-10
\n08200
\n+ 370 5237 5040 contact@leinonen.lt<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

  Estonia Latvia Lithuania Corporate income tax (CIT) rate CIT is payable upon profit distributions (the deemed profit distribution). The CIT rate is 20%, calculated as 20\/80 from taxable net payment. Regularly paid dividends are subject to a reduced rate of 14% (14\/86 from net dividends). CIT is payable upon profit distributions (the deemed profit […]<\/p>\n","protected":false},"author":16,"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":[117],"class_list":["post-3859","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nBaltic tax rates from 1 January 2022 – Leinonen Latvia<\/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\/lva\/news\/baltic-tax-rates-from-1-january-2022\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Baltic tax rates from 1 January 2022 – Leinonen Latvia\" \/>\n<meta property=\"og:description\" content=\"  Estonia Latvia Lithuania Corporate income tax (CIT) rate CIT is payable upon profit distributions (the deemed profit distribution). The CIT rate is 20%, calculated as 20\/80 from taxable net payment. Regularly paid dividends are subject to a reduced rate of 14% (14\/86 from net dividends). CIT is payable upon profit distributions (the deemed profit […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leinonen.eu\/lva\/news\/baltic-tax-rates-from-1-january-2022\/\" \/>\n<meta property=\"og:site_name\" content=\"Leinonen Latvia\" \/>\n<meta property=\"article:published_time\" content=\"2022-01-18T00:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-11-22T18:22:55+00:00\" \/>\n<meta name=\"author\" content=\"Leinonen Latvia\" \/>\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 Latvia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/leinonen.eu\/lva\/news\/baltic-tax-rates-from-1-january-2022\/\",\"url\":\"https:\/\/leinonen.eu\/lva\/news\/baltic-tax-rates-from-1-january-2022\/\",\"name\":\"Baltic tax rates from 1 January 2022 – Leinonen Latvia\",\"isPartOf\":{\"@id\":\"https:\/\/leinonen.eu\/lva\/#website\"},\"datePublished\":\"2022-01-18T00:00:00+00:00\",\"dateModified\":\"2022-11-22T18:22:55+00:00\",\"author\":{\"@id\":\"https:\/\/leinonen.eu\/lva\/#\/schema\/person\/c325184b1da27065567f39a60f236008\"},\"breadcrumb\":{\"@id\":\"https:\/\/leinonen.eu\/lva\/news\/baltic-tax-rates-from-1-january-2022\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/leinonen.eu\/lva\/news\/baltic-tax-rates-from-1-january-2022\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/leinonen.eu\/lva\/news\/baltic-tax-rates-from-1-january-2022\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/leinonen.eu\/lva\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Baltic tax rates from 1 January 2022\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/leinonen.eu\/lva\/#website\",\"url\":\"https:\/\/leinonen.eu\/lva\/\",\"name\":\"Leinonen Latvia\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/leinonen.eu\/lva\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/leinonen.eu\/lva\/#\/schema\/person\/c325184b1da27065567f39a60f236008\",\"name\":\"Leinonen Latvia\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/leinonen.eu\/lva\/#\/schema\/person\/image\/c5f24fbb3707dd038ad489f6dbbfd73d\",\"url\":\"https:\/\/leinonen.eu\/app\/uploads\/sites\/14\/2025\/01\/avatar_user_16_1736778166-96x96.png\",\"contentUrl\":\"https:\/\/leinonen.eu\/app\/uploads\/sites\/14\/2025\/01\/avatar_user_16_1736778166-96x96.png\",\"caption\":\"Leinonen Latvia\"},\"url\":\"https:\/\/leinonen.eu\/lva\/news\/author\/leinonen-latvia\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Baltic tax rates from 1 January 2022 – Leinonen Latvia","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\/lva\/news\/baltic-tax-rates-from-1-january-2022\/","og_locale":"en_US","og_type":"article","og_title":"Baltic tax rates from 1 January 2022 – Leinonen Latvia","og_description":"  Estonia Latvia Lithuania Corporate income tax (CIT) rate CIT is payable upon profit distributions (the deemed profit distribution). The CIT rate is 20%, calculated as 20\/80 from taxable net payment. Regularly paid dividends are subject to a reduced rate of 14% (14\/86 from net dividends). CIT is payable upon profit distributions (the deemed profit […]","og_url":"https:\/\/leinonen.eu\/lva\/news\/baltic-tax-rates-from-1-january-2022\/","og_site_name":"Leinonen Latvia","article_published_time":"2022-01-18T00:00:00+00:00","article_modified_time":"2022-11-22T18:22:55+00:00","author":"Leinonen Latvia","twitter_card":"summary_large_image","twitter_creator":"@leinonengroup","twitter_site":"@leinonengroup","twitter_misc":{"Written by":"Leinonen Latvia","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/leinonen.eu\/lva\/news\/baltic-tax-rates-from-1-january-2022\/","url":"https:\/\/leinonen.eu\/lva\/news\/baltic-tax-rates-from-1-january-2022\/","name":"Baltic tax rates from 1 January 2022 – Leinonen Latvia","isPartOf":{"@id":"https:\/\/leinonen.eu\/lva\/#website"},"datePublished":"2022-01-18T00:00:00+00:00","dateModified":"2022-11-22T18:22:55+00:00","author":{"@id":"https:\/\/leinonen.eu\/lva\/#\/schema\/person\/c325184b1da27065567f39a60f236008"},"breadcrumb":{"@id":"https:\/\/leinonen.eu\/lva\/news\/baltic-tax-rates-from-1-january-2022\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/leinonen.eu\/lva\/news\/baltic-tax-rates-from-1-january-2022\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/leinonen.eu\/lva\/news\/baltic-tax-rates-from-1-january-2022\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/leinonen.eu\/lva\/"},{"@type":"ListItem","position":2,"name":"Baltic tax rates from 1 January 2022"}]},{"@type":"WebSite","@id":"https:\/\/leinonen.eu\/lva\/#website","url":"https:\/\/leinonen.eu\/lva\/","name":"Leinonen Latvia","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/leinonen.eu\/lva\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/leinonen.eu\/lva\/#\/schema\/person\/c325184b1da27065567f39a60f236008","name":"Leinonen Latvia","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/leinonen.eu\/lva\/#\/schema\/person\/image\/c5f24fbb3707dd038ad489f6dbbfd73d","url":"https:\/\/leinonen.eu\/app\/uploads\/sites\/14\/2025\/01\/avatar_user_16_1736778166-96x96.png","contentUrl":"https:\/\/leinonen.eu\/app\/uploads\/sites\/14\/2025\/01\/avatar_user_16_1736778166-96x96.png","caption":"Leinonen Latvia"},"url":"https:\/\/leinonen.eu\/lva\/news\/author\/leinonen-latvia\/"}]}},"_links":{"self":[{"href":"https:\/\/leinonen.eu\/lva\/wp-json\/wp\/v2\/posts\/3859","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/leinonen.eu\/lva\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/leinonen.eu\/lva\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/wp-json\/wp\/v2\/comments?post=3859"}],"version-history":[{"count":0,"href":"https:\/\/leinonen.eu\/lva\/wp-json\/wp\/v2\/posts\/3859\/revisions"}],"wp:attachment":[{"href":"https:\/\/leinonen.eu\/lva\/wp-json\/wp\/v2\/media?parent=3859"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/wp-json\/wp\/v2\/categories?post=3859"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/wp-json\/wp\/v2\/tags?post=3859"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/wp-json\/wp\/v2\/coauthors?post=3859"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}