What corporate income tax rates apply to taxable profits of companies

Taxable profits of a company are subject to a standard corporate income tax rate of 15%. For more detailed information, please see here (only in Lithuanian).

Taxable profits of a company may also be subject to a reduced corporate income tax rate:

• 0% corporate income tax rate. For more detailed information, please see here (only in Lithuanian).
• 5% corporate income tax rate. For more detailed information, please see here (only in Lithuanian).
• 5% tax rate, applied to cooperative societies (cooperatives) engaged in agricultural activities. For more detailed information, please see here (only in Lithuanian).