Vacation pay calculator Lithuania 2026
Enter your average monthly gross over the last 3 months and the leave working days to get an indicative vacation pay amount.
Indicative calculation under 2026 rules. The exact amount is set by your employer.
| Average daily wage (VDU) | €95.24 |
|---|---|
| Leave working days | 20 |
| Vacation pay (gross) | €1,904.76 |
| Employee VSD (12.52%) | − €238.48 |
| Employee PSD (6.98%) | − €132.95 |
| Income tax GPM (20%) | − €305.22 |
| Vacation pay (net, approximate) | €1,228.11 |
How to use it
Enter your average monthly gross pay over the last three months before leave (including bonuses if they count towards average wage) and the number of working days of leave. Standard annual leave for a five-day week is 20 working days. The working days in the 3 months field is preset to 63 (about 21 a month); change it to match your real schedule.
Rules this is based on
Under the Lithuanian Labour Code, leave is counted in working days and vacation pay is paid at the average wage (VDU). The calculator uses this scheme:
- daily VDU = pay for the last 3 calendar months / working days worked in that period;
- vacation pay (gross) = daily VDU × working days of leave;
- vacation pay is taxed like salary: income tax 20%, VSD 12.52%, PSD 6.98%, with the non-taxable allowance (NPD) under 2026 rules.
Good to know
The result is indicative and reflects 2026 rules. The real average wage depends on which payments are included (for example, sick pay and earlier vacation pay are excluded), on days not worked and on variable pay. The net figure here is calculated as a stand-alone month of income, whereas in reality NPD and taxes apply to all of the month's income. Your payroll department gives the exact amount, so check the rules at e-seimas.lrs.lt and vdi.lrv.lt.
Calculations run in your browser and nothing you enter is sent anywhere.