Gross to net salary calculator. No sign-up, no ads.
🇱🇹 Lithuania Net Salary Calculator 2025
Lithuania's income tax (GPM) uses two rates: 20% up to approximately €125,340 per year (60× the average monthly wage), and 32% above that. Every employee also pays 8.72% into Sodra (the social insurance fund) for pension accumulation and 6.98% for compulsory health insurance, a total of 15.7% on all gross income with no cap. These contributions are NOT deductible from GPM, so income tax applies to full gross. The non-taxable personal amount (NPD) of up to €6,000 applies in full only for income up to €20,000 and phases out to zero at €40,000.
Lithuania Income Tax Brackets
Brackets apply to taxable income after the €6,000 tax-free allowance.
| Income band | Rate |
|---|---|
| €0 – €119,340 | 20.00% |
| €119,340 and above | 32.00% |
Take-home pay examples
| Gross / year | Net / year | Net / month |
|---|---|---|
| €20,000 | €14,060 | €1,172 |
| €35,000 | €23,705 | €1,975 |
| €60,000 | €39,780 | €3,315 |
| €90,000 | €59,070 | €4,923 |
Employee figures only, standard deductions applied. Pension contributions, benefits in kind, and other personal factors are not included.
Frequently Asked Questions
What is the NPD?
The NPD (neapmokestinamasis pajamų dydis) is a personal tax-free allowance of €6,000/year for income up to €20,000. For every euro above €20,000, the NPD reduces by €0.30, reaching zero at €40,000. Most Lithuanian employees earn between €20,000 and €40,000 gross, so the partial NPD affects the majority of the workforce. This calculator uses the maximum €6,000, which slightly overstates net pay.
What is Sodra?
Sodra is Lithuania's state social insurance fund. The 8.72% employee contribution covers pension accumulation (6.98%) and social insurance benefits. Separately, 1.74% goes to the compulsory health insurance (PSD) fund, though rates are often cited differently by source. Your employer also pays into Sodra, but those are additional employer costs not deducted from your pay.
Why are Sodra contributions not deductible?
Lithuania specifically does not allow employees to deduct Sodra and health insurance contributions from their GPM taxable income base. This means the effective total deduction rate (GPM 20% + Sodra 15.7%) applies cumulatively on gross, pushing total deductions for a €40,000 earner to around 33% of gross before the NPD benefit is factored in.