Lithuania (2026)
17
% combined statutory rate
+1pp YoY
YoY Change
+1pp
percentage points
Trend
up
Series length
27
years of data

Data

Lithuania Corporate Tax Rate (2026) — source data. OECD.
Year % combined statutory rate YoY Change
2026 17 +1pp
2025 16 +1pp
2024 15 unchanged
2023 15 unchanged
2022 15 unchanged
2021 15 unchanged
2020 15 unchanged
2019 15 unchanged
2018 15 unchanged
2017 15 unchanged
2016 15 unchanged
2015 15 unchanged
2014 15 unchanged
2013 15 unchanged
2012 15 unchanged
2011 15 unchanged
2010 15 -5pp
2009 20 +5pp
2008 15 -3pp
2007 18 -1pp

About this Dataset

Lithuania recorded 17 % combined statutory rate in 2026. The latest change was +1pp. Across 2000–2026 the series ranges from 15 in 2024 to 24 in 2000.

This page tracks the combined statutory corporate income tax rate in Lithuania — central government plus any sub-central or surtax component, which is the figure normally quoted for cross-border comparison and is often materially higher than the headline central rate alone. Note the statutory rate is not the effective rate: deductions, incentives and the 15% global minimum tax all sit between the two.

Data sourced from OECD via SDMX REST API. This is the statutory rate, not the effective rate: deductions, incentives and the 15% global minimum tax all sit between the two.

Frequently Asked Questions

This page tracks the combined statutory corporate income tax rate in Lithuania — central government plus any sub-central or surtax component, which is the figure normally quoted for cross-border comparison and is often materially higher than the headline central rate alone. Note the statutory rate is not the effective rate: deductions, incentives and the 15% global minimum tax all sit between the two. It is published by OECD and updated annually.

The most recent observation covers 2026. OECD typically publishes this series with a lag of several months after the reference period. The series runs 2000–2026 (27 observations).

The series peaked at 24 % combined statutory rate in 2000 and reached its lowest recorded value of 15 in 2024. The latest reading of 17 in 2026 represents a change of +1pp.