Lithuania Payroll Changes - 2026

Minimum salary/Wage changes

• Monthly gross salary: Increases to €1,153.00.
  • Effective: January 1, 2026.

Rate/Percentage changes affecting payroll

• Individual Income Tax (IIT) brackets
  • 20% on annual income up to €82,962.00 gross (threshold: 36 average monthly salaries).
  • 25% on annual income between €82,962.00 – €138,270.00 gross (threshold: 36 to 60 average monthly salaries).
  • 32% on annual income exceeding €138,270.00 gross (threshold: above 60 average monthly salaries).
     
• Social security (Sodra)
  • Rates remain unchanged.