Effective tax rates: Corporate tax statistics … expenditure Implicit in Lithuania
Lithuania: Effective tax rates: Corporate tax statistics … expenditure Implicit was -17.29 Percentage of taxable income in 2025. ▬ Flat
Effective tax rates for expenditure based tax incentives - Corporate in Lithuania, 2019–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
The most recent figure for effective tax rates for expenditure based tax incentives - corporate in Lithuania is -17.29 Percentage of taxable income, measured in 2025. That is the lowest value across all 7 years on record.
Compared with earlier readings it is down 6.7% on the previous year and down 6.7% over ten years.
Lithuania ranks 49th of 50 countries on this measure, in the bottom quarter.
Effective tax rates: Corporate tax statistics … expenditure Implicit in Lithuania, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2019 | -16.21 Percentage of taxable income | — |
| 2020 | -16.21 Percentage of taxable income | -0.0% |
| 2021 | -16.21 Percentage of taxable income | -0.0% |
| 2022 | -16.21 Percentage of taxable income | -0.0% |
| 2023 | -16.21 Percentage of taxable income | -0.0% |
| 2024 | -16.21 Percentage of taxable income | -0.0% |
| 2025 | -17.29 Percentage of taxable income | +6.7% |
Lithuania compared with similar countries
- Lithuania's -17.29 Percentage of taxable income is below the median for high income countries, which is -7.82 Percentage of taxable income, 2.2× the median. (40 countries reporting)
- Lithuania's -17.29 Percentage of taxable income is below the median for Europe & Central Asia, which is -8.4 Percentage of taxable income, 2.1× the median. (29 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | -16.21 Percentage of taxable income | -16.21 Percentage of taxable income | -16.21 Percentage of taxable income | 1 |
| 2020s | -16.39 Percentage of taxable income | -17.29 Percentage of taxable income | -16.21 Percentage of taxable income | 6 |
Countries ranked near Lithuania
More economy & growth data for Lithuania
- Real gdp growth, annual growth rate -4.19 % change on previous year (2025)
- SDRs holdings, US dollar, annual growth rate 4.83 % change on previous year (2025)
- SDRs holdings, US dollar, per unit of GDP 0.0083 units per US$ of GDP (2025)
- SDRs holdings, US dollar, per capita 273.38 units per person (2025)
- SDRs holdings, SDR, annual growth rate -0.1754 % change on previous year (2025)
- SDRs holdings, SDR, per unit of GDP 0.0061 units per US$ of GDP (2025)
- SDRs holdings, SDR, per capita 199.62 units per person (2025)
- IMF holdings of currency, US dollar, annual growth rate 5.16 % change on previous year (2025)
- IMF holdings of currency, US dollar, per unit of GDP 0.0047 units per US$ of GDP (2025)
- IMF holdings of currency, US dollar, per capita 155.84 units per person (2025)
Frequently asked questions
- What is effective tax rates for expenditure based tax incentives - corporate in Lithuania?
- Effective tax rates for expenditure based tax incentives - corporate in Lithuania was -17.29 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates for expenditure based tax incentives - corporate recorded in Lithuania?
- The highest recorded value was -16.21 Percentage of taxable income in 2019.
- What is the lowest effective tax rates for expenditure based tax incentives - corporate recorded in Lithuania?
- The lowest recorded value was -17.29 Percentage of taxable income in 2025.
- How does Lithuania rank for effective tax rates for expenditure based tax incentives - corporate?
- Lithuania ranks 49th out of 50 countries with data for 2025.
- Is effective tax rates for expenditure based tax incentives - corporate rising or falling in Lithuania?
- Over the last ten years it is down 6.7%. The long-run trend across the full record is flat.
- Where does this Lithuania data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Effective tax rates for expenditure based tax incentives - Corporate tax statistics — Implicit subsidy (EATR). Statizoid updates them automatically from the source API.
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About this data
This table reports synthetic tax policy indicators that capture the effect of expenditure-based R&D tax incentives on firms’ investment costs: The EATR for R&D measures the impact of taxation on R&D investments that earn an economic profit. the user cost of capital for R&D measures the return that a firm needs to realise on an R&D investment before tax to offset all costs and taxes that arise from the investment, making zero economic profit. Further methodological information is available in the explanatory annex.