Corporate income tax (CIT) - statutory and targeted small business in Lithuania
Lithuania: Corporate income tax (CIT) - statutory and targeted small business was 17 Percentage of taxable income in 2026. ▼ Falling
Latest (2026)
17 Percentage of taxable income
Change on year
up 6.2%
World rank
9th
of 9 countries
All-time high
24 Percentage of taxable income
in 2000
All-time low
15 Percentage of taxable income
in 2002
Years of data
27
2000–2026
Corporate income tax (CIT) - statutory and targeted small business in Lithuania, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
The most recent figure for corporate income tax (cit) - statutory and targeted small business in Lithuania is 17 Percentage of taxable income, measured in 2026.
That represents a change of up 6.2% on the previous year and up 13.3% over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Lithuania peaked at 24 Percentage of taxable income in 2000 and was at its lowest, 15 Percentage of taxable income, in 2002.
The long-run direction has been consistently falling across the 27 years of available data.
Corporate income tax (CIT) - statutory and targeted small business in Lithuania, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 24 Percentage of taxable income | — |
| 2001 | 24 Percentage of taxable income | +0.0% |
| 2002 | 15 Percentage of taxable income | -37.5% |
| 2003 | 15 Percentage of taxable income | +0.0% |
| 2004 | 15 Percentage of taxable income | +0.0% |
| 2005 | 15 Percentage of taxable income | +0.0% |
| 2006 | 19 Percentage of taxable income | +26.7% |
| 2007 | 18 Percentage of taxable income | -5.3% |
| 2008 | 15 Percentage of taxable income | -16.7% |
| 2009 | 20 Percentage of taxable income | +33.3% |
| 2010 | 15 Percentage of taxable income | -25.0% |
| 2011 | 15 Percentage of taxable income | +0.0% |
| 2012 | 15 Percentage of taxable income | +0.0% |
| 2013 | 15 Percentage of taxable income | +0.0% |
| 2014 | 15 Percentage of taxable income | +0.0% |
| 2015 | 15 Percentage of taxable income | +0.0% |
| 2016 | 15 Percentage of taxable income | +0.0% |
| 2017 | 15 Percentage of taxable income | +0.0% |
| 2018 | 15 Percentage of taxable income | +0.0% |
| 2019 | 15 Percentage of taxable income | +0.0% |
| 2020 | 15 Percentage of taxable income | +0.0% |
| 2021 | 15 Percentage of taxable income | +0.0% |
| 2022 | 15 Percentage of taxable income | +0.0% |
| 2023 | 15 Percentage of taxable income | +0.0% |
| 2024 | 15 Percentage of taxable income | +0.0% |
| 2025 | 16 Percentage of taxable income | +6.7% |
| 2026 | 17 Percentage of taxable income | +6.2% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 18 Percentage of taxable income | 15 Percentage of taxable income | 24 Percentage of taxable income | 10 |
| 2010s | 15 Percentage of taxable income | 15 Percentage of taxable income | 15 Percentage of taxable income | 10 |
| 2020s | 15.43 Percentage of taxable income | 15 Percentage of taxable income | 17 Percentage of taxable income | 7 |
Countries ranked near Lithuania
- 6 Cabo Verde 20.4 Percentage of taxable income compare
- 6 Latvia 20 Percentage of taxable income compare
- 6 Viet Nam 20 Percentage of taxable income compare
- 6 Brazil 34 Percentage of taxable income compare
- 7 Cameroon 33 Percentage of taxable income compare
- 7 Croatia 18 Percentage of taxable income compare
- 8 Poland 19 Percentage of taxable income compare
- 8 Moldova 12 Percentage of taxable income compare
- 8 Namibia 32 Percentage of taxable income compare
- 9 Germany 30.13 Percentage of taxable income compare
- 9 Anguilla 0 Percentage of taxable income
- 10 Benin 30 Percentage of taxable income compare
- 10 Gabon 30 Percentage of taxable income compare
- 10 Haiti 30 Percentage of taxable income compare
- 10 Kenya 30 Percentage of taxable income compare
- 10 Montserrat 30 Percentage of taxable income compare
- 10 Nigeria 30 Percentage of taxable income compare
- 10 Papua New Guinea 30 Percentage of taxable income compare
- 10 Saint Lucia 30 Percentage of taxable income compare
- 10 Senegal 30 Percentage of taxable income compare
- 10 Sri Lanka 30 Percentage of taxable income compare
- 10 Trinidad and Tobago 30 Percentage of taxable income compare
- 10 Zambia 30 Percentage of taxable income compare
- 10 Australia 30 Percentage of taxable income compare
- 10 Costa Rica 30 Percentage of taxable income compare
- 10 Mexico 30 Percentage of taxable income compare
More economy & growth data for Lithuania
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 3.07 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 2.23 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 16 - Public finances 36.84 Percentage of GDP (2029)
- Index of digital trade integration and openness (INDIGO) — E. Wider 0.0451 Index (2024)
- Index of digital trade integration and openness (INDIGO) — C. Trust 0.0727 Index (2024)
- Index of digital trade integration and openness (INDIGO) — B. Openess 0.0123 Index (2024)
- Index of digital trade integration and openness (INDIGO) — A. 0.0249 Index (2024)
- Index of digital trade integration and openness 0.1981 Index (2024)
- Index of digital trade integration and openness (INDIGO) — D. 0.0431 Index (2024)
- Timely indicators of entrepreneurship by enterprise characteristics 15,948 Enterprises (2024)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Lithuania?
- Corporate income tax (cit) - statutory and targeted small business in Lithuania was 17 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Lithuania?
- The highest recorded value was 24 Percentage of taxable income in 2000.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Lithuania?
- The lowest recorded value was 15 Percentage of taxable income in 2002.
- How does Lithuania rank for corporate income tax (cit) - statutory and targeted small business?
- Lithuania ranks 9th out of 9 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Lithuania?
- Over the last ten years it is up 13.3%. The long-run trend across the full record is falling.
- Where does this Lithuania data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.