The Lithuanian government is reportedly planning to extend the two-tier personal income tax rates on employment income to all income types. The two-tier rates for employment income are 20% on income up to 60 VDU and 32% on the excess. Other income is generally subject to tax at a rate of 15% on income up to 120 VDU and 20% on the excess. Income from dividend (profit) distributions is subject to a flat rate of 15%, regardless of the amount. Note - The average monthly salary (VDU) value is adjusted annually. For 2025 the VDU value is EUR 2,108.88.