What are payroll taxes in Lithuania?

Income is taxed at a flat rate of 15%.

The current social security rate applicable to employment related income (i.e. income received based on a regular employment contract) is 39.98% – 41.6% and is divided as follows: 

– Employers – 30.98% – 32.6% (depending on the number of accidents at works occurred in an entity);

– Employees – 3% + 6% of mandatory health tax.