Taxes for persons self-employed under a business license

Persons self-employed under a business license are required to pay: 

• income tax, fixed annually by respective municipalities, depending on location and type of activity; 
• compulsory health insurance (CHI) contributions; 
• state social insurance (SSI) contributions; 
• value added tax (VAT), depending on the amount of income sourced from self-employment under a business license, 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). 

For the prices of specific business licenses, please refer to the business license calculator.

For fixed income levels and tax reliefs set by municipal councils, 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).

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