Personal income tax (PIT) and social security contributions (SSC) in Lithuania

Lithuania: Personal income tax (PIT) and social security contributions (SSC) was 39.79 Percentage of labour costs in 2025. ▼ Falling

Latest (2025)
39.79 Percentage of labour costs
Change on year
up 1.0%
World rank
5th
of 7 countries
All-time high
45.72 Percentage of labour costs
in 2001
All-time low
37.08 Percentage of labour costs
in 2020
Years of data
26
2000–2025

Personal income tax (PIT) and social security contributions (SSC) in Lithuania, 2000–2025

010203040502000201220252000: 45.7 Percentage of labour costs2001: 45.7 Percentage of labour costs2002: 45.2 Percentage of labour costs2003: 44.3 Percentage of labour costs2004: 44.8 Percentage of labour costs2005: 45.4 Percentage of labour costs2006: 44.4 Percentage of labour costs2007: 43 Percentage of labour costs2008: 41.6 Percentage of labour costs2009: 40.7 Percentage of labour costs2010: 40.6 Percentage of labour costs2011: 40.7 Percentage of labour costs2012: 40.9 Percentage of labour costs2013: 41.1 Percentage of labour costs2014: 41 Percentage of labour costs2015: 41.2 Percentage of labour costs2016: 41.3 Percentage of labour costs2017: 41.1 Percentage of labour costs2018: 40.7 Percentage of labour costs2019: 37.7 Percentage of labour costs2020: 37.1 Percentage of labour costs2021: 37.6 Percentage of labour costs2022: 38.4 Percentage of labour costs2023: 39 Percentage of labour costs2024: 39.4 Percentage of labour costs2025: 39.8 Percentage of labour costs

Source: Organisation for Economic Co-operation and Development. Measured in Percentage of labour costs.

Analysis

Lithuania recorded 39.79 Percentage of labour costs for personal income tax (pit) and social security contributions (ssc) in 2025.

The figure is up 1.0% on the previous year and down 3.4% over ten years.

Over the whole period, personal income tax (pit) and social security contributions (ssc) in Lithuania peaked at 45.72 Percentage of labour costs in 2001 and was at its lowest, 37.08 Percentage of labour costs, in 2020.

The long-run direction has been consistently falling across the 26 years of available data.

Personal income tax (PIT) and social security contributions (SSC) in Lithuania, year by year

Annual values for Personal income tax (PIT) and social security contributions (SSC) - average and marginal rates on gross wage and earnings — Tax wedge in Lithuania, 2000 to 2025.
Year Percentage of labour costs Change
2000 45.7 Percentage of labour costs
2001 45.72 Percentage of labour costs +0.1%
2002 45.18 Percentage of labour costs -1.2%
2003 44.35 Percentage of labour costs -1.8%
2004 44.83 Percentage of labour costs +1.1%
2005 45.43 Percentage of labour costs +1.3%
2006 44.44 Percentage of labour costs -2.2%
2007 43.02 Percentage of labour costs -3.2%
2008 41.59 Percentage of labour costs -3.3%
2009 40.68 Percentage of labour costs -2.2%
2010 40.6 Percentage of labour costs -0.2%
2011 40.71 Percentage of labour costs +0.3%
2012 40.92 Percentage of labour costs +0.5%
2013 41.11 Percentage of labour costs +0.5%
2014 40.98 Percentage of labour costs -0.3%
2015 41.21 Percentage of labour costs +0.5%
2016 41.29 Percentage of labour costs +0.2%
2017 41.07 Percentage of labour costs -0.5%
2018 40.66 Percentage of labour costs -1.0%
2019 37.66 Percentage of labour costs -7.4%
2020 37.08 Percentage of labour costs -1.5%
2021 37.55 Percentage of labour costs +1.3%
2022 38.37 Percentage of labour costs +2.2%
2023 38.99 Percentage of labour costs +1.6%
2024 39.42 Percentage of labour costs +1.1%
2025 39.79 Percentage of labour costs +1.0%

Averages by decade

DecadeAverage LowestHighest Years
2000s 44.09 Percentage of labour costs 40.68 Percentage of labour costs 45.72 Percentage of labour costs 10
2010s 40.62 Percentage of labour costs 37.66 Percentage of labour costs 41.29 Percentage of labour costs 10
2020s 38.53 Percentage of labour costs 37.08 Percentage of labour costs 39.79 Percentage of labour costs 6

Countries ranked near Lithuania

  1. 2 Estonia 42.64 Percentage of labour costs compare
  2. 2 Germany 49.26 Percentage of labour costs compare
  3. 3 France 47.18 Percentage of labour costs compare
  4. 3 Türkiye 40.33 Percentage of labour costs compare
  5. 4 Austria 47.09 Percentage of labour costs compare
  6. 4 Latvia 40.14 Percentage of labour costs compare
  7. 5 Italy 45.76 Percentage of labour costs compare
  8. 6 Finland 42.48 Percentage of labour costs compare
  9. 6 Netherlands 35.94 Percentage of labour costs compare
  10. 7 Poland 35.03 Percentage of labour costs compare
  11. 7 Spain 41.44 Percentage of labour costs compare
  12. 8 Czechia 41.2 Percentage of labour costs compare

See the full ranking of 38 places →

More economy & growth data for Lithuania

All data for Lithuania →

Frequently asked questions

What is personal income tax (pit) and social security contributions (ssc) in Lithuania?
Personal income tax (pit) and social security contributions (ssc) in Lithuania was 39.79 Percentage of labour costs in 2025, according to Organisation for Economic Co-operation and Development.
What is the highest personal income tax (pit) and social security contributions (ssc) recorded in Lithuania?
The highest recorded value was 45.72 Percentage of labour costs in 2001.
What is the lowest personal income tax (pit) and social security contributions (ssc) recorded in Lithuania?
The lowest recorded value was 37.08 Percentage of labour costs in 2020.
How does Lithuania rank for personal income tax (pit) and social security contributions (ssc)?
Lithuania ranks 5th out of 7 countries with data for 2025.
Is personal income tax (pit) and social security contributions (ssc) rising or falling in Lithuania?
Over the last ten years it is down 3.4%. 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 Personal income tax (PIT) and social security contributions (SSC) - average and marginal rates on gross wage and earnings — Tax wedge. Statizoid updates them automatically from the source API.

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Personal income tax (PIT) and social security contributions (SSC) in Lithuania. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 08 September 2026, from https://economy.statizoid.com/stat/personal-income-tax-pit-and-social-security-contributions-ssc-average-and-marginal-rates/lithuania-2/

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About this data

Indicator
Personal income tax (PIT) and social security contributions (SSC) - average and marginal rates on gross wage and earnings — Tax wedge
Unit
Percentage of labour costs
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
38 places, 988 data points, 2000–2025
Last refreshed

The average and marginal personal income tax (PIT) and social security contribution (SSC) rates for a single person without dependent, at various multiples (67%, 100%, 133%, 167%) of the average wage. Related topics: Taxing Wages, Labour taxation, Tax wedge decomposition, Average wage, Income, Household