Dividend Calculator 2026
Calculate net dividends after taxes in Lithuania
About Dividend Taxation
In Lithuania, dividend recipients pay 15% personal income tax on distributions. The company has already paid 17% corporate income tax on profits before distribution. This results in a combined effective tax burden on distributed profits.
Frequently Asked Questions
How are dividends taxed in Lithuania?
Individual shareholders pay 15% personal income tax (PIT) on dividends received. The distributing company has already paid 17% corporate income tax on profits before distribution.
What is the total tax on Lithuanian dividends?
Combined taxation is approximately 29.45% (17% CIT on profits, then 15% PIT on the remaining amount). For a €10,000 profit, about €7,045 reaches the shareholder.
Are dividends taxed separately from salary in Lithuania?
Yes, dividends are taxed at a flat 15% rate and are not included in the progressive income tax calculation that applies to employment income (20%/25%/32%).
Do foreign shareholders pay tax on Lithuanian dividends?
Non-resident individuals are subject to 15% withholding tax on Lithuanian dividends, unless a lower rate applies under a tax treaty with their country of residence.