Dividend Tax Calculator 2026 - Lithuania

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.

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.

Combined taxation is approximately 29.45% (17% CIT on profits, then 15% PIT on the remaining amount). For a €10,000 profit, about €7,055 reaches the shareholder.

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%).

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.