Tax Calendar 2027
Key tax deadlines, VMI and Sodra payment codes and 2026–2027 rates in one place. If a deadline falls on a weekend or public holiday, it moves to the next working day.
Monthly deadlines
| Deadline | What | To whom |
|---|
| 15th of the following month | GPM313 return and payment of withheld personal income tax | VMI |
| 15th of the following month | SAM return and payment of social and health insurance contributions | Sodra |
| 20th of the following month | i.SAF (VAT invoice register) | VMI |
| 25th of the following month | VAT return FR0600 and VAT payment | VMI |
| 25th of the following month | FR0564 (supplies of goods to the EU) | VMI |
| At least 1 day before the start of work | 1-SD notification | Sodra |
| Within 3 working days after dismissal | 2-SD notification | Sodra |
Annual and quarterly deadlines 2027
| Deadline | What | To whom |
|---|
| 1 February | Annual real estate tax return | VMI |
| 25 March, 25 June, 25 September, 25 December | Advance corporate income tax | VMI |
| 3 May (1 May is a Saturday) | GPM311 annual return and personal income tax payment | VMI |
| Within 4 months after the year end | Approval of annual financial statements | Owners |
| Within 30 days after approval | Filing of financial statements with the Register of Legal Entities | Register of Legal Entities |
| 15 June | Corporate income tax return PLN204 and tax payment | VMI |
VMI payment codes
Recipient: State Tax Inspectorate (VMI), code 188659752.
| Code | What is paid |
|---|
| 1001 | VAT, corporate income tax, real estate tax, excise duties and other declared taxes |
| 1311 | Personal income tax on salaries |
| 1411 | Personal income tax on class A income not related to employment (MB member payments, royalties, dividends) |
| 1330 | Personal income tax on class B income when the tax is withheld by the payer |
Sodra payment codes
Recipient: State Social Insurance Fund Board (Sodra), code 191630223.
| Code | What is paid |
|---|
| 252 | Employer social and health insurance contributions for employees |
| 310 | Social insurance contributions of MB members and sole proprietors |
| 322 | Health insurance contributions of MB members and sole proprietors |
| 340 | Health insurance contributions on received income or arrears |
Minimum wage, average wage and health insurance
| Indicator | 2026 | 2027 |
|---|
| Minimum monthly wage (MMA) | 1 153 € | €1,245 (awaiting final approval) |
| Minimum hourly wage | 7,05 € | €7.61 (awaiting final approval) |
| Average wage (VDU) for contributions | 2 312,15 € | To be announced |
| Monthly health insurance contribution when paid by yourself | 80,48 € | €86.90 if the minimum wage is €1,245 |
Sodra contribution rates 2026
| Contribution | Rate |
|---|
| Employee social and health insurance | 19.5% (+3% for pension accumulation participants) |
| Employer unemployment insurance | 1.31% (2.03% for fixed-term contracts) |
| Accidents at work insurance | 0.14–1.4% |
| Guarantee Fund | 0,16 % |
| Long-term Employment Benefits Fund | 0,16 % |
| MB members | 20.81% (+3% for pension accumulation participants) |
Tax rates from 2026
| Tax | Rate |
|---|
| Corporate income tax | 17%; small companies 7%; new small companies 0% for the first 2 years |
| Personal income tax on salaries | 20% up to 36 average wages, 25% from 36 to 60, 32% above 60 average wages per year |
| Personal income tax on dividends | 15 % |
| VAT | 21%; 12% accommodation, passenger transport, cultural events; 5% books, reimbursed medicines |
Information updated on 6 November 2026. Please check vmi.lt and sodra.lt before paying.
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