Salary calculator

The salary calculator helps you switch quickly between gross pay (on paper) and net pay (take-home). It works from the core Lithuanian payroll components: personal income tax (GPM), Sodra social-security contributions, and the tax-free allowance (NPD). Because the NPD reduces the taxable amount, lower earners keep proportionally more of their gross pay.

Most employees pay GPM at 20%, with higher rates applying to larger annual incomes. The employee Sodra portion covers health and social insurance, and opting into additional pension saving raises the contribution. All figures here are indicative — the NPD formula and rates change yearly, so confirm exact amounts with the tax authority (VMI) and Sodra.

How the 2026 calculation works: the tax-free amount (NPD) is deducted from gross first — up to €747 when gross does not exceed the minimum wage (€1,153), then shrinking by the formula NPD = 747 − 0.49 × (gross − 1,153) until it reaches zero at about €2,677. Progressive GPM then applies to the taxable remainder: 20% on annual income up to 36 average wages (VDU), 25% on the band between 36 and 60 VDU (new for 2026), and 32% above 60 VDU. Employee Sodra contributions of 19.5% (22.5% with 2nd-pillar pension accumulation) are calculated on the full gross separately.

Example: €2,000 gross → NPD €331.97, GPM €333.61, Sodra €390, leaving roughly €1,276 in hand. The employer additionally pays a contribution of about 1.77%, so the total cost of the position is around €2,035. The calculator works both ways — enter your desired take-home amount to find the gross that produces it.