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LithuaniaVMI

VMI sets out higher foreign per-diem salary thresholds for 2027

From 1 January 2027, VMI puts the monthly salary threshold at EUR 2,054.25 and the hourly threshold at EUR 12.5565 for full income-tax exemption within the prescribed foreign travel allowances.

By Taxxa AI OyPublished 5 August 2026

Tax Payroll & Labour

Industry: Across industries

Lithuania’s State Tax Inspectorate (VMI) says the salary thresholds used to determine the income-tax exemption for foreign business-trip allowances will rise from 1 January 2027VMI. Full exemption for allowances within the prescribed limits will require a monthly salary of at least EUR 2,054.25 or an hourly rate of at least EUR 12.5565.VMI

VMI links the change to the Government’s decision to raise the minimum monthly wage to EUR 1,245 and the minimum hourly wage to EUR 7.61 for 2027. The corresponding 2026 amounts are EUR 1,153 and EUR 7.05. The increase is therefore EUR 92 a month and EUR 0.56 an hour. These minimum-wage amounts feed into the foreign per-diem tax calculation through the existing multiplier of 1.65.

The monthly salary threshold consequently rises from EUR 1,902.45 to EUR 2,054.25.VMI For workers paid by the hour, the threshold rises from EUR 11.6325 to EUR 12.5565.VMI VMI VMI explains that the calculation principle remains the same: the employee’s agreed salary or hourly rate is compared with the relevant minimum-wage amount multiplied by 1.65. Meeting the threshold exempts the full allowance only within the amounts prescribed for foreign business trips.

Where the agreed salary or hourly rate falls below the relevant threshold, the exemption is limited differently. The total foreign travel allowances for the month are exempt from income tax only to the extent that they do not exceed 50% of the employee’s agreed salary, or salary calculated using the hourly rate. Allowances exceeding that 50% limit are taxed as employment income.

The two tests therefore remain distinct in VMI’s explanation: the salary or hourly-rate comparison determines whether the full prescribed allowance can qualify, while the monthly 50% limit applies when the employee falls below that comparison threshold.

The legal basis identified by VMI is Government Resolution No. 509 of 1 July 2026, Article 17(1)(5) of the Gyventojų pajamų mokesčio įstatymas and the business-trip expense rules approved by Government Resolution No. 99.

Check agreed pay against the 2027 thresholds when calculating foreign travel allowances.

Sources

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