Personal income tax (PIT) - top statutory and marginal tax rate — Top in Lithuania

Lithuania: Personal income tax (PIT) - top statutory and marginal tax rate — Top was 4.44 Factor of average annual wage in 2025. ◆ Volatile

Latest (2025)
4.44 Factor of average annual wage
Change on year
up 1.1%
World rank
2nd
of 7 countries
All-time high
8.83 Factor of average annual wage
in 2019
All-time low
0.1503 Factor of average annual wage
in 2008
Years of data
26
2000–2025

Personal income tax (PIT) - top statutory and marginal tax rate — Top in Lithuania, 2000–2025

024682000201220252000: 0.219 Factor of average annual wage2001: 0.219 Factor of average annual wage2002: 0.24 Factor of average annual wage2003: 0.273 Factor of average annual wage2004: 0.254 Factor of average annual wage2005: 0.23 Factor of average annual wage2006: 0.196 Factor of average annual wage2007: 0.176 Factor of average annual wage2008: 0.15 Factor of average annual wage2009: 0.237 Factor of average annual wage2010: 0.242 Factor of average annual wage2011: 0.235 Factor of average annual wage2012: 0.225 Factor of average annual wage2013: 0.212 Factor of average annual wage2014: 0.244 Factor of average annual wage2015: 0.231 Factor of average annual wage2016: 0.256 Factor of average annual wage2017: 0.364 Factor of average annual wage2018: 0.408 Factor of average annual wage2019: 8.8 Factor of average annual wage2020: 6.2 Factor of average annual wage2021: 4.4 Factor of average annual wage2022: 4.3 Factor of average annual wage2023: 4.2 Factor of average annual wage2024: 4.4 Factor of average annual wage2025: 4.4 Factor of average annual wage

Source: Organisation for Economic Co-operation and Development. Measured in Factor of average annual wage.

Analysis

In 2025, personal income tax (pit) - top statutory and marginal tax rate — top in Lithuania stood at 4.44 Factor of average annual wage.

The figure is up 1.1% on the previous year and up 1,823.7% over ten years.

Over the whole period, personal income tax (pit) - top statutory and marginal tax rate — top in Lithuania peaked at 8.83 Factor of average annual wage in 2019 and was at its lowest, 0.1503 Factor of average annual wage, in 2008.

The series is highly variable year to year, so single readings are best treated with caution.

Personal income tax (PIT) - top statutory and marginal tax rate — Top in Lithuania, year by year

Annual values for Personal income tax (PIT) - top statutory and marginal tax rate — Top statutory personal income tax rate earnings threshold in Lithuania, 2000 to 2025.
Year Factor of average annual wage Change
2000 0.2193 Factor of average annual wage
2001 0.2185 Factor of average annual wage -0.4%
2002 0.2401 Factor of average annual wage +9.9%
2003 0.2729 Factor of average annual wage +13.7%
2004 0.2538 Factor of average annual wage -7.0%
2005 0.2298 Factor of average annual wage -9.5%
2006 0.1957 Factor of average annual wage -14.9%
2007 0.1764 Factor of average annual wage -9.9%
2008 0.1503 Factor of average annual wage -14.8%
2009 0.2369 Factor of average annual wage +57.6%
2010 0.2425 Factor of average annual wage +2.4%
2011 0.235 Factor of average annual wage -3.1%
2012 0.2246 Factor of average annual wage -4.4%
2013 0.2119 Factor of average annual wage -5.7%
2014 0.244 Factor of average annual wage +15.1%
2015 0.231 Factor of average annual wage -5.3%
2016 0.2561 Factor of average annual wage +10.9%
2017 0.3641 Factor of average annual wage +42.2%
2018 0.4085 Factor of average annual wage +12.2%
2019 8.83 Factor of average annual wage +2062.5%
2020 6.19 Factor of average annual wage -29.9%
2021 4.37 Factor of average annual wage -29.4%
2022 4.26 Factor of average annual wage -2.6%
2023 4.25 Factor of average annual wage -0.3%
2024 4.39 Factor of average annual wage +3.5%
2025 4.44 Factor of average annual wage +1.1%

Biggest year-on-year movements

Years where Personal income tax (PIT) - top statutory and marginal tax rate — Top in Lithuania changed far more than this series normally does. A large move can be a real event or a change in how the figure was measured — the source note below says who published it.

YearChange FromTo
2019 +2062.5% 0.4085 Factor of average annual wage 8.83 Factor of average annual wage

Averages by decade

DecadeAverage LowestHighest Years
2000s 0.2194 Factor of average annual wage 0.1503 Factor of average annual wage 0.2729 Factor of average annual wage 10
2010s 1.13 Factor of average annual wage 0.2119 Factor of average annual wage 8.83 Factor of average annual wage 10
2020s 4.65 Factor of average annual wage 4.25 Factor of average annual wage 6.19 Factor of average annual wage 6

Countries ranked near Lithuania

  1. 1 Colombia 51.54 Factor of average annual wage compare
  2. 1 Türkiye 5.58 Factor of average annual wage compare
  3. 2 Mexico 20.57 Factor of average annual wage compare
  4. 3 Chile 18.58 Factor of average annual wage compare
  5. 3 Slovenia 3.59 Factor of average annual wage compare
  6. 4 Austria 17.44 Factor of average annual wage compare
  7. 4 Poland 1.35 Factor of average annual wage compare
  8. 5 France 12.94 Factor of average annual wage compare
  9. 5 Netherlands 1.17 Factor of average annual wage 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) - top statutory and marginal tax rate — top in Lithuania?
Personal income tax (pit) - top statutory and marginal tax rate — top in Lithuania was 4.44 Factor of average annual wage in 2025, according to Organisation for Economic Co-operation and Development.
What is the highest personal income tax (pit) - top statutory and marginal tax rate — top recorded in Lithuania?
The highest recorded value was 8.83 Factor of average annual wage in 2019.
What is the lowest personal income tax (pit) - top statutory and marginal tax rate — top recorded in Lithuania?
The lowest recorded value was 0.1503 Factor of average annual wage in 2008.
How does Lithuania rank for personal income tax (pit) - top statutory and marginal tax rate — top?
Lithuania ranks 2nd out of 7 countries with data for 2025.
Is personal income tax (pit) - top statutory and marginal tax rate — top rising or falling in Lithuania?
Over the last ten years it is up 1,823.7%. The long-run trend across the full record is volatile.
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) - top statutory and marginal tax rate — Top statutory personal income tax rate earnings threshold. Statizoid updates them automatically from the source API.

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Personal income tax (PIT) - top statutory and marginal tax rate — Top in Lithuania. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 14 September 2026, from https://economy.statizoid.com/stat/personal-income-tax-pit-top-statutory-and-marginal-tax-rate-top-statutory-personal-income/lithuania-2/

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About this data

Indicator
Personal income tax (PIT) - top statutory and marginal tax rate — Top statutory personal income tax rate earnings threshold
Unit
Factor of average annual wage
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

A single person without dependants based on the earnings level where the top statutory personal income tax rate first applies. The marginal tax rates are derived on the basis of a unit increase in gross wage earnings at the threshold. Related topics: Taxing Wages, Labour taxation, Tax wedge decomposition, Average wage, Income, Household