Tax Engine
🇱🇹Lithuania · Tax year 2026
Salary Calculator
Gross salary
€
NPD · GPMĮ 20 str.
Yes
577€
Monthly NPD
747 − 0,49 × (gross − 1 153)
2026 settings
🧾
Apply NPD
Primary employer · GPMĮ §20
Work-capacity level
GPMĮ §20(6) — fixed NPD, no taper
👶
Children
Child benefit €129.50/mo — a state benefit, not salary
0
💰
II-pillar pension
Voluntary 3% of gross (up to the 60 VDU ceiling)
📄
Fixed-term contract
Employer Sodra 2.49% instead of 1.77%
Estimated net pay · monthly
€1 023
after VSD · PSD · GPM · NPD (matches vmi.lt within €2)
Net€1 023
GPM€185
VSD€188
PSD€105
EFFECTIVE RATE
31,8%
MARGINAL RATE
49,3%
ANNUAL NET
€12 275
TAKE-HOME %
68,2%
☕
409
cups of coffee
🥟
146
plates of cepelinai
🚌
1 022
Vilnius bus tickets
True cost to employ
Employer total · monthly
€1 527
Employer charges
+€27
1,7% above gross
Gross salary · 98,3%Statutory contributions · 1,7%
Gross salary
100,0%
€1 500
Employer Sodra
1,8%
€27
Lithuania · Tips
GPM311 · NPD formula · II-pillar · purchasing power
📅
Annual return
285d
GPM311 · by 31 May 2027
📊 Statistics LT percentile
Top 50%
of employees · STD 2024
🪜 GPM brackets 2026
20%
25%
32%
GPMĮ §6 · thresholds 36 VDU = €83 237 and 60 VDU = €138 729
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NPD formula (GPMĮ §20)
Monthly NPD = €576,97
Formula: 747 − 0.49 × (gross − €1 153), floored at 0.
🛡️
Sodra ceiling
VSD capped at €138 729/yr (60 VDU). PSD has no ceiling.
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II-pillar pension
Voluntary 3% of gross to a pension fund.
Pension Accumulation Act (IX-1691) §4.
🖋️
Author fees
5% GPM (first author contract) or 15%.
GPMĮ §6 — separate rate for royalty/author income.
🛒 Your monthly net buys
☕
409
cups of coffee
🥟
146
plates of cepelinai
🚌
1 022
Vilnius bus tickets