Lithuanian salary calculator 2026: gross and net
Pick a direction, enter an amount and see the taxes, the tax-free allowance and the employer cost under 2026 rules.
Indicative calculation under 2026 rules, employment contract only. Confirm the exact figure with your employer or vmi.lt.
| Gross | €2,000.00 |
|---|---|
| Employee VSD (12.52%) | − €250.40 |
| Employee PSD (6.98%) | − €139.60 |
| NPD applied | €331.97 |
| Income tax GPM (20%) | − €333.61 |
| Net (take-home) | €1,276.39 |
| Employer Sodra contribution (1.77%) | €35.40 |
| Total employer cost | €2,035.40 |
How to use it
Choose gross to net or net to gross, enter the monthly amount and, if needed, switch off the NPD allowance. The table shows employee VSD and PSD contributions, NPD, income tax (GPM), take-home pay, the employer's Sodra contribution and the total employer cost.
Which rules are used
The calculator applies 2026 rules for an employment contract:
- Income tax (GPM) 20% on pay minus NPD.
- Employee VSD 12.52% and PSD 6.98% of gross.
- NPD = 747 − 0.49 × (gross − 1153 €), starting from the 1153 € minimum wage; at about 2677 € gross and above NPD is zero.
- Employer Sodra contribution 1.77% of gross.
- The VSD base is capped at 60 average wages (VDU) per year.
Good to know
The result is indicative. It does not model the 25% and 32% GPM rates (for high annual income), extra NPD for reduced work capacity, self-employment, author contracts or several jobs. Your payroll department gives the exact figure, so check official rules at vmi.lt and sodra.lt.
All calculations run in your browser and nothing you enter is sent anywhere.