How much Sodra to pay in 2026?

„Sodra" is not a single tax but two mandatory social-security contributions: VSD (state social insurance) and PSD (compulsory health insurance). How much you pay in 2026 depends first of all on your business form — whether you work under an employment contract, run individual (self-employed) activity, hold a business certificate, or pay yourself from your own UAB / MB. There is no universal Sodra rate, but each form has clear rules, and for self-employed activity these rules change significantly in 2026.

In this article we break Sodra contributions down by business form — from self-employment and the business certificate to employees and company owners. Every figure here is indicative (2026) and may be revised, so always verify current rates on the Sodra website or with an accountant. If you are only planning your start, the broader guide to starting a business in Lithuania in 2026 will also help.

Sodra is never one number — it is VSD plus PSD, and what you pay is usually driven not by how much you earn but by the business form you chose.

What Sodra is: VSD and PSD

Sodra contributions come in two parts, and it is important to tell them apart:

• VSD (state social insurance) — builds your pension and covers sickness, maternity, unemployment and other social guarantees. The more and the longer you pay VSD, the higher your future benefits.
• PSD (compulsory health insurance) — gives you the right to use state healthcare. PSD is special because it has a minimum: even if you had no income in a given month, or very little, you still owe at least the minimum — around 80.48 EUR/month.

That is why there is almost no such thing as a "zero" Sodra month: VSD can fluctuate with income, but PSD has a floor it never drops below.

What your Sodra depends on: the business form

Before calculating any figures, you must answer one question — how do you operate? The form determines both the base Sodra is calculated from and the rates:

• Self-employment (individual activity) — contributions are calculated on your taxable income (profit), and in 2026 this base rises.
• Business certificate — Sodra is not tied to real profit but is calculated on the MMA base.
• Employment — the employer deducts and remits VSD and PSD from your gross salary.
• UAB / MB owner — it depends on whether you pay yourself a salary or dividends (MB members can only be natural persons, up to 10 of them).

So the same profit means different contributions under different forms. Below we look at each case in turn.

Self-employment: the Sodra base rises to 90% in 2026

This is the most important 2026 change for the self-employed. Until now, Sodra contributions for individual activity were calculated on 50% of taxable income. From July 2026 this base rises to 90% — meaning contributions are charged on almost the entire taxable amount, so for many self-employed people the Sodra burden on the same profit will grow noticeably.

Taxable income can be reduced by expenses: you may apply the 30% expense allowance (no documents needed) or deduct actual documented expenses. Both GPM (personal income tax) and Sodra are then calculated on that reduced, taxable amount.

We deliberately do not quote specific VSD and PSD percentages for self-employment here — they depend, among other things, on whether you are saving into a second-pillar pension, so verify your exact rate on Sodra. The key principle to grasp is this: a bigger base means bigger contributions on the same profit, so 2026 is a good moment to review your calculations and pricing.

Business certificate: VSD on the MMA base, PSD at the minimum

The business certificate works completely differently. Here Sodra is not tied to real profit but calculated on a fixed MMA base, which for 2026 Sodra calculations is 1,153 EUR/month:

• VSD is 8.72% or 11.72% of that base (the higher rate applies if you save into a second-pillar pension).
• PSD is paid as a minimum amount — around 80.48 EUR/month.

A business certificate is valid only up to a certain income limit — 50,000 EUR per year. Above it, the remainder is taxed as individual-activity income under progressive GPM. Note separately: the price of the certificate itself (the GPM part) depends on your municipality and the type of activity — check the exact amount with your municipality or the VMI (State Tax Inspectorate). Sodra contributions and the certificate price are two separate things.

Example: monthly Sodra on a business certificate

Let us calculate the monthly Sodra on a business certificate using the 2026 MMA base (1,153 EUR). Figures are indicative (2026).

Case 1 — not saving into a second-pillar pension (VSD 8.72%):

• VSD = 8.72% × 1,153 EUR = 100.54 EUR/month
• PSD (minimum) = 80.48 EUR/month
• Total Sodra ≈ 181.02 EUR/month

Case 2 — saving into a second-pillar pension (VSD 11.72%):

• VSD = 11.72% × 1,153 EUR = 135.13 EUR/month
• PSD (minimum) = 80.48 EUR/month
• Total Sodra ≈ 215.61 EUR/month

| Item | Without pillar II | With pillar II | | --- | --- | --- | | VSD | 100.54 EUR | 135.13 EUR | | PSD | 80.48 EUR | 80.48 EUR | | Total/month | ~181.02 EUR | ~215.61 EUR |

Note: this is Sodra only. The certificate price (GPM) and any other levies are added separately. For self-employment the numbers would look different, because there the base is 90% of taxable income rather than a fixed MMA.

Employee vs company owner: where Sodra looks different

If you work under an employment contract, the employer deducts VSD and PSD from your gross salary and remits them to Sodra — you do not do it yourself. How these contributions stack up with GPM and the tax-exempt amount (NPD) is explained in detail in our 2026 salary-tax guide, and how the same contributions appear line by line on a monthly payslip is covered in how to read a payslip.

If you are a UAB or MB owner, you have a choice in how to pay yourself: as salary (Sodra applies) or as dividends (no Sodra on dividends, but a 15% GPM applies). This choice directly changes your Sodra contributions and future social guarantees — how to strike the balance is examined in salary or dividends: how to pay yourself.

First-year Sodra relief: can you lower the contributions?

New businesses are sometimes offered preferential terms — first-year Sodra relief, occasionally called a "business holiday." It can meaningfully reduce the contribution burden in the first months of activity, but it comes with conditions and an application procedure worth knowing in advance. Which conditions apply and who qualifies is described in a separate article on first-year Sodra relief and business holidays. Always confirm the exact conditions with Sodra before relying on them.

Common mistakes when calculating Sodra

• Forgetting the PSD minimum. Even with no income, PSD is owed at least at the minimum (around 80.48 EUR/month). This most often surprises people who paused their business.
• Using the old 50% base. For self-employment the base is 90% from July 2026, not 50% — the old figure makes it easy to badly underestimate contributions.
• Confusing Sodra with GPM. These are separate: Sodra (VSD + PSD) is social contributions, GPM is income tax. With a business certificate, the certificate price is yet another separate item.
• Assuming a business certificate exempts you from Sodra. It does not — VSD and PSD are still due, just calculated on the MMA base rather than on profit.
• Overlooking new salary-related levies. In 2026 additional charges appear (for example a defense levy); check their amounts and application separately, as they can affect the overall burden.

Verify it: calculator and official sources

If you pay or receive a salary, the fastest way to see how much is Sodra, how much is GPM and what lands in hand is the salary calculator: enter the gross figure and you instantly see net, VSD, PSD and the cost of the workplace. For self-employment and business-certificate contributions, the Sodra self-service portal is the handiest place to check.

The most authoritative sources to rely on:

• Sodra — VSD, PSD rates, the self-employment base, the PSD minimum (sodra.lt);
• VMI — GPM, the business-certificate price, declaration procedures (vmi.lt);
• Registrų centras — when setting up a business or checking company data (registrucentras.lt).

Rates and thresholds change every year, and some 2026 changes (for example the self-employment base rising to 90%) take effect mid-year, so before making financial decisions always check the latest figures in the primary sources.

Disclaimer: all figures in this article are indicative (2026) and provided for general understanding only — this is not tax or legal advice. Rates, bases and thresholds can change, and individual exceptions may apply to your situation, so before making decisions verify the current amounts with Sodra and the VMI, or consult an accountant.

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