Country reference

Lithuania — Work Calendar, Salary and VAT Reference

The quickest route into this market's holiday calendar, salary planning and VAT rules.

🇱🇹 EUREurope/Vilnius21% standard VAT

Next holiday

Statehood Day · Mon, 6 Jul 2026

national

Working days

255 working days in 2026

9 public holidays

Standard VAT

21% standard

9% · 5%

Salary example

€1,550.00 → €1,190.00 net

Average monthly example

Core routes for this market

Open the exact workflow you need without leaving the country context.

Upcoming public holidays

The next holidays matter most for cut-offs, staffing and payroll timing.

DateHolidayType
Mon, 6 Jul 2026Statehood Daynational
Sat, 15 Aug 2026Assumption Daynational
Sun, 1 Nov 2026All Saints’ Daynational
Fri, 25 Dec 2026Christmas Daynational

2026 monthly capacity

A quick monthly view before you open the full working-days page.

1

21 working days

1 holidays in month

2

19 working days

1 holidays in month

3

22 working days

0 holidays in month

4

21 working days

1 holidays in month

5

20 working days

1 holidays in month

6

22 working days

0 holidays in month

7

22 working days

1 holidays in month

8

21 working days

1 holidays in month

9

22 working days

0 holidays in month

10

22 working days

0 holidays in month

11

21 working days

1 holidays in month

12

22 working days

2 holidays in month

Payroll reference

Salary planning snapshot

Average gross monthly€1,550.00
Average net monthly€1,190.00
Minimum wage€880.00 / monthly
Salary model year2026

VAT reference

Standard and reduced rates

Standard rate21%
Reduced9%
Reduced5%
Zero-rated0%

Regional context

National baseline, local review where required

Lithuania has additional regional context that can affect operational planning. The figures above show the national baseline first.

VilniusKaunasKlaipėdaPanevėžys

Lithuania — Country reference

The quickest route into this market's holiday calendar, salary planning and VAT rules.

Work culture and weekly rhythm in Lithuania

Lithuania operates a forty-hour standard workweek under the Labour Code. Statutory paid leave is twenty working days per year, with extensions for parents and certain categories. Vilnius has emerged as one of the leading fintech regulatory hubs in the EU, hosting numerous payments and electronic money institutions licensed in Lithuania for cross-border EU operations.

Lithuanian workplace culture is similar to other Baltic states: direct, results-oriented and internationally focused. English fluency is universal in modern technology sectors.

Public holiday landscape in Lithuania

Lithuania observes thirteen public holidays per year, including New Year's Day, Restoration of the Lithuanian State Day on 16 February, Restoration of Independence Day on 11 March, Easter Sunday and Monday, Labour Day, Mother's Day, Father's Day, Saint John's Day on 24 June, Statehood Day on 6 July, Assumption, All Saints' Day, Christmas Eve, Christmas Day and Boxing Day.

Saint John's Day on 24 June is observed similarly to other Baltic and Scandinavian midsummer traditions. The combined cluster of Statehood Day on 6 July and the surrounding summer leave produces a significant slowdown in early to mid-July.

Salary and payroll fundamentals in Lithuania

Lithuanian payroll uses a progressive personal income tax with rates of twenty and thirty-two percent. Employee social contributions are 19.5 percent of gross (covering pension, health and unemployment). The combined effective rate on a middle-income salary is typically between thirty and forty percent.

Employer-side social contributions are 1.77 percent of gross plus the work injury contribution, producing a total employer cost only slightly above the gross salary. This is among the lowest employer-side burdens in the EU and one of the reasons for sustained inward investment in fintech and shared services.

VAT, invoicing and the business framework in Lithuania

Lithuania applies a standard VAT (PVM) rate of twenty-one percent and reduced rates of nine percent (books, periodicals, public transport, certain medical products, accommodation services) and five percent (medical aids and selected pharmaceutical products).

Lithuanian invoice content requirements follow the EU directive. The VAT registration threshold is forty-five thousand euros in annual turnover. Foreign businesses providing digital services to Lithuanian B2C customers must register through the EU's OSS scheme.

Practical planning tips for Lithuania

If your business is in payments, electronic money or fintech more broadly, Lithuania's regulator (Bank of Lithuania) has built one of the most accessible and efficient e-money licensing processes in the EU. Evaluate Lithuanian licensing as part of any EU expansion plan.

The very low employer-side social cost makes Lithuanian hires highly cost-competitive within the EU, particularly for engineering and shared services roles.

Frequently asked questions

Short answers to the questions people most often ask before relying on the page.

What is included on the Lithuania page?
The country page links together holidays, working days, salary planning, VAT references and the most relevant calculators.
How should I use the country page?
Use it as the starting point for that market, then open the holiday, salary or VAT route that matches your task.
Are regional differences covered?
The page highlights regional considerations where they matter, but local verification may still be needed for final decisions.
Are the salary and VAT figures legal advice?
No. They are planning references and should be confirmed against official country sources before regulated use.
What does the Lithuania country page show me?
The Lithuania page combines four pillars: the public holiday calendar for the current and upcoming years, the working day count by month, the salary planning model with current tax brackets and contribution rates, and the VAT framework with all applicable rates and invoicing rules. Each pillar links into a dedicated calculator or year-specific deep dive.
How does Lithuania compare to its neighbours?
The Related countries section at the bottom of the Lithuania page links directly to nearby markets so you can open them side by side. The most useful comparison views are usually salary (gross to net delta), VAT (standard rate and reduced bands) and the public holiday count.
Are the Lithuania salary numbers reliable for an offer letter?
The salary calculator on the Lithuania page reflects the current published tax brackets and social contribution rates and produces a reasonable estimate for offer planning. For the actual payslip in a binding contract, confirm with a local accountant or payroll provider since regional surcharges, collective agreements and personal deductions can move the figure by several percentage points.
Where do the Lithuania holiday dates come from?
Public holiday data follows official government and ministry of interior publications. Where regional holidays are observed only in specific provinces or states, the data also captures the regional layer so HR planners can build accurate calendars for distributed teams.
Can I plan a project deadline using the Lithuania working day count?
Yes. The monthly working day count on the Lithuania page already deducts national public holidays and standard weekends. For projects that depend on a specific city or region, also check the regional holiday section because patron saint days and local closures may further reduce the count for individual teams.
Does the Lithuania page show VAT rules for cross-border sales?
The standard and reduced rates are shown directly on the page, and the related VAT calculator handles the most common scenarios. Cross-border B2B and B2C rules under the EU one-stop-shop framework are explained in the resource articles linked from the page rather than embedded in the calculator itself.

Salary calculators

Explore all salary tools for this country to understand gross-to-net, net-to-gross, and employer cost calculations.

Holiday years

View public holidays across multiple years for comprehensive holiday planning.

Working days by month

Drill into any month for the exact list of business days, public holidays, and a full planning breakdown.

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