{"id":29839,"date":"2026-11-06T10:13:35","date_gmt":"2026-11-06T08:13:35","guid":{"rendered":"https:\/\/patikimabuhaltere.lt\/?page_id=29839"},"modified":"2026-11-06T17:03:38","modified_gmt":"2026-11-06T15:03:38","slug":"mokesciu-kalendorius-2027","status":"publish","type":"page","link":"https:\/\/patikimabuhaltere.lt\/en\/mokesciu-kalendorius-2027\/","title":{"rendered":"Tax Calendar 2027"},"content":{"rendered":"
\n

Tax Calendar 2027<\/h1>\n

Key tax deadlines, VMI and Sodra payment codes and 2026\u20132027 rates in one place. If a deadline falls on a weekend or public holiday, it moves to the next working day.<\/p>\n

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Monthly deadlines<\/h2>\n
\n\n\n\n\n\n\n\n\n\n\n\n
Deadline<\/th>\nWhat<\/th>\nTo whom<\/th>\n<\/tr>\n<\/thead>\n
15th of the following month<\/td>\nGPM313 return and payment of withheld personal income tax<\/td>\nVMI<\/td>\n<\/tr>\n
15th of the following month<\/td>\nSAM return and payment of social and health insurance contributions<\/td>\nSodra<\/td>\n<\/tr>\n
20th of the following month<\/td>\ni.SAF (VAT invoice register)<\/td>\nVMI<\/td>\n<\/tr>\n
25th of the following month<\/td>\nVAT return FR0600 and VAT payment<\/td>\nVMI<\/td>\n<\/tr>\n
25th of the following month<\/td>\nFR0564 (supplies of goods to the EU)<\/td>\nVMI<\/td>\n<\/tr>\n
At least 1 day before the start of work<\/td>\n1-SD notification<\/td>\nSodra<\/td>\n<\/tr>\n
Within 3 working days after dismissal<\/td>\n2-SD notification<\/td>\nSodra<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
\n

Annual and quarterly deadlines 2027<\/h2>\n
\n\n\n\n\n\n\n\n\n\n\n
Deadline<\/th>\nWhat<\/th>\nTo whom<\/th>\n<\/tr>\n<\/thead>\n
1 February<\/td>\nAnnual real estate tax return<\/td>\nVMI<\/td>\n<\/tr>\n
25 March, 25 June, 25 September, 25 December<\/td>\nAdvance corporate income tax<\/td>\nVMI<\/td>\n<\/tr>\n
3 May (1 May is a Saturday)<\/td>\nGPM311 annual return and personal income tax payment<\/td>\nVMI<\/td>\n<\/tr>\n
Within 4 months after the year end<\/td>\nApproval of annual financial statements<\/td>\nOwners<\/td>\n<\/tr>\n
Within 30 days after approval<\/td>\nFiling of financial statements with the Register of Legal Entities<\/td>\nRegister of Legal Entities<\/td>\n<\/tr>\n
15 June<\/td>\nCorporate income tax return PLN204 and tax payment<\/td>\nVMI<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
\n

VMI payment codes<\/h2>\n

Recipient: State Tax Inspectorate (VMI), code 188659752.<\/p>\n

\n\n\n\n\n\n\n\n\n
Code<\/th>\nWhat is paid<\/th>\n<\/tr>\n<\/thead>\n
1001<\/td>\nVAT, corporate income tax, real estate tax, excise duties and other declared taxes<\/td>\n<\/tr>\n
1311<\/td>\nPersonal income tax on salaries<\/td>\n<\/tr>\n
1411<\/td>\nPersonal income tax on class A income not related to employment (MB member payments, royalties, dividends)<\/td>\n<\/tr>\n
1330<\/td>\nPersonal income tax on class B income when the tax is withheld by the payer<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
\n

Sodra payment codes<\/h2>\n

Recipient: State Social Insurance Fund Board (Sodra), code 191630223.<\/p>\n

\n\n\n\n\n\n\n\n\n
Code<\/th>\nWhat is paid<\/th>\n<\/tr>\n<\/thead>\n
252<\/td>\nEmployer social and health insurance contributions for employees<\/td>\n<\/tr>\n
310<\/td>\nSocial insurance contributions of MB members and sole proprietors<\/td>\n<\/tr>\n
322<\/td>\nHealth insurance contributions of MB members and sole proprietors<\/td>\n<\/tr>\n
340<\/td>\nHealth insurance contributions on received income or arrears<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
\n

Minimum wage, average wage and health insurance<\/h2>\n
\n\n\n\n\n\n\n\n\n
Indicator<\/th>\n2026<\/th>\n2027<\/th>\n<\/tr>\n<\/thead>\n
Minimum monthly wage (MMA)<\/td>\n1 153 \u20ac<\/td>\n\u20ac1,245 (awaiting final approval)<\/td>\n<\/tr>\n
Minimum hourly wage<\/td>\n7,05 \u20ac<\/td>\n\u20ac7.61 (awaiting final approval)<\/td>\n<\/tr>\n
Average wage (VDU) for contributions<\/td>\n2 312,15 \u20ac<\/td>\nTo be announced<\/td>\n<\/tr>\n
Monthly health insurance contribution when paid by yourself<\/td>\n80,48 \u20ac<\/td>\n\u20ac86.90 if the minimum wage is \u20ac1,245<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
\n

Sodra contribution rates 2026<\/h2>\n
\n\n\n\n\n\n\n\n\n\n\n
Contribution<\/th>\nRate<\/th>\n<\/tr>\n<\/thead>\n
Employee social and health insurance<\/td>\n19.5% (+3% for pension accumulation participants)<\/td>\n<\/tr>\n
Employer unemployment insurance<\/td>\n1.31% (2.03% for fixed-term contracts)<\/td>\n<\/tr>\n
Accidents at work insurance<\/td>\n0.14\u20131.4%<\/td>\n<\/tr>\n
Guarantee Fund<\/td>\n0,16 %<\/td>\n<\/tr>\n
Long-term Employment Benefits Fund<\/td>\n0,16 %<\/td>\n<\/tr>\n
MB members<\/td>\n20.81% (+3% for pension accumulation participants)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
\n

Tax rates from 2026<\/h2>\n
\n\n\n\n\n\n\n\n\n
Tax<\/th>\nRate<\/th>\n<\/tr>\n<\/thead>\n
Corporate income tax<\/td>\n17%; small companies 7%; new small companies 0% for the first 2 years<\/td>\n<\/tr>\n
Personal income tax on salaries<\/td>\n20% up to 36 average wages, 25% from 36 to 60, 32% above 60 average wages per year<\/td>\n<\/tr>\n
Personal income tax on dividends<\/td>\n15 %<\/td>\n<\/tr>\n
VAT<\/td>\n21%; 12% accommodation, passenger transport, cultural events; 5% books, reimbursed medicines<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

Information updated on 6 November 2026. Please check vmi.lt and sodra.lt before paying.<\/em><\/p>\n<\/div>\n

\n

Don\u2019t want to track deadlines?<\/h2>\n

Hand over your bookkeeping to us \u2013 we will plan your returns and payments for you.<\/p>\n

Contact Us<\/a><\/p>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"

Mokes\u010di\u0173 kalendorius 2027 Pagrindiniai mokes\u010di\u0173 terminai, VMI ir Sodros \u012fmok\u0173 kodai bei 2026\u20132027 m. tarifai vienoje vietoje. Jei terminas sutampa su poilsio ar \u0161ven\u010di\u0173 diena, jis nusikelia \u012f kit\u0105 darbo…<\/p>","protected":false},"author":24,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-29839","page","type-page","status-publish","hentry"],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t