Taxes for persons self-employed under an individual activity certificate

Persons self-employed under an individual activity certificate must pay: 

• personal income tax (PIT); 
• compulsory health insurance (CHI) contributions;
• state social insurance (SSI) contributions; 
• value added tax (VAT), depending on the amount of income sourced from self-employment, purchases of goods from Member States of the EU, and purchases of services supplied in Lithuania from foreign-based persons (e.g. Bolt, Uber, Booking, Airbnb). 

See here for the calculator of the tax payable on self-employment income.

PIT is calculated as follows: 

(Income - expenses) x 15% – credit

When the annual profits generated from self-employment (after deducting expenses) do not exceed EUR 20,000, then the amount of income tax actually charged accounts to 5% of the profits. 
When the annual profits generated from self-employment (after deducting expenses) exceed EUR 20,000, then the income tax rate rises accordingly between 5% and 15%.
When the annual profits generated from self-employment amount to EUR 35,000, then a 15% income tax rate is applied. 

For more detailed information, please see here (only in Lithuanian).

For information on compulsory health insurance and state social insurance contribution payments, please refer to Sodra. 

For information on when self-employed persons are required to register as taxpayers for VAT purposes and/or pay VAT, please see here (only in Lithuanian).