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LithuaniaVMI

Lithuania adds 25% middle band to small-partnership payouts

VMI's updated MB material replaces the 2025 20/32% split with a 2026 20/25/32% scale (36 and 60 VDU thresholds), adds a worked 15/20/25% example, and rolls VSD and filing deadlines to 2026 figures.

By Taxxa AI OyPublished 18 September 2026

Tax

Members of Lithuanian small partnerships (mažoji bendrija, MB) face a new graduated personal income tax (gyventojų pajamų mokestis, GPM) scale for 2026VMI. The State Tax Inspectorate (Valstybinė mokesčių inspekcija, VMI) updated its MB seminar material on 21 September 2026, replacing the 2025 two-band employment-related scale, where the part of annual income up to 60 VDU was taxed at 20 per centVMI and the excess at 32 per centVMI, with a three-band scale: up to 36 VDU taxed at 20 per centVMI, the part from 36 to 60 VDU at 25 per centVMI, and the part above 60 VDU at 32 per centVMI. For 2026, 36 VDU equals EUR 83,237.40VMI, 60 VDU equals EUR 138,729VMI, and 12 VDU equals EUR 27,745.80VMI. Supporting VMI guidance on 2026 GPM rates confirms the same bands under Article 6(1) of the Lietuvos Respublikos gyventojų pajamų mokestis įstatymas, effective 1 January 2026VMI.

An MB member, including a member-manager, cannot have an employment contract with the partnershipVMI but may attribute cash drawn from it to employment-related income (code 02) or to distributed-profit income, dividends (code 26), in whole or in partsVMI. Employment-related income within the bands follows the 20/25/32 per cent scaleVMI, with the annual non-taxable amount (NPD) available for that income type. Dividends are taxed at 15 per cent from the first euro with no NPD. Amounts above the EUR 100,000 annual ceiling for management and other service fees under Article 7(4) of the Lietuvos Respublikos mažųjų bendrijų įstatymasVMI are recharacterised as distributed profit or employment-related incomeVMI.

Service-contract fees, including management fees, keep a two-tier treatment: the annual part up to 12 VDU is taxed at 15 per centVMI, and the excess follows the 20/25/32 per cent scale by income sizeVMI. A new worked example shows a member-manager receiving EUR 70,000 of employment-related income, EUR 27,000 of management fees and EUR 5,000 of dividends: the dividends take 15 per cent; the EUR 27,000 management fee, within 12 VDU, takes 15 per cent; of the EUR 70,000 employment-related part, EUR 56,237.40 (the slice of the 36 VDU band remaining after the fee) takes 20 per cent and the remaining EUR 13,762.60 takes 25 per cent. Another example applies the service-contract split to EUR 36,100 of fees: EUR 27,745.80 at 15 per cent and EUR 8,354.20 at 20 per cent.

The social-insurance contribution base ceiling moves to 43 VDU per year, EUR 99,422.45 for 2026. Almost all MB member income is Class B: the partnership declares payouts on form GPM312 by 15 February of the following yearVMI (for 2026 income, by 15 February 2027)VMI, while the member computes and pays the tax on form GPM311 by 1 MayVMI (for 2026, 3 May 2027)VMI. A non-member manager's fees are Class A income on code 89, with the partnership withholding 20 per cent and declaring it. Members owe nothing until they actually receive income in cash or in kindVMI. Legal basis: VMI seminar material on MB member GPM obligations, Lietuvos Respublikos gyventojų pajamų mokestis įstatymas and Lietuvos Respublikos mažųjų bendrijų įstatymas.

Recompute 2026 MB member payouts under the 20/25/32% scale (15% on dividends and the first 12 VDU of service fees), and calendar GPM312 by 15 February 2027 and GPM311 by 3 May 2027.

Sources

LithuaniaVMI

Lithuania adds 25% middle band to small-partnership payouts

VMI's updated MB material replaces the 2025 20/32% split with a 2026 20/25/32% scale (36 and 60 VDU thresholds), adds a worked 15/20/25% example, and rolls VSD and filing deadlines to 2026 figures.

By Taxxa AI OyPublished 18 September 2026

Tax

Recompute 2026 MB member payouts under the 20/25/32% scale (15% on dividends and the first 12 VDU of service fees), and calendar GPM312 by 15 February 2027 and GPM311 by 3 May 2027.