Lithuania salary calculator 2026: gross ↔ net
🟢 Updated: 2026-11-03
Enter your gross salary (on paper) or the net amount you want to take home. The calculator applies the 2026 Sodra and VMI rules and shows contributions, income tax (GPM), the tax-free allowance (NPD) and the employer’s total cost. It runs in your browser; nothing is sent anywhere.
Calculator
| Gross salary | 1,500.00 € |
| VSD social insurance (12.52%) | 187.80 € |
| PSD health insurance (6.98%) | 104.70 € |
| Pillar II pension (3%) | 0.00 € |
| NPD (tax-free allowance) | 576.97 € |
| GPM income tax (20% of gross − NPD) | 184.61 € |
| Net (take-home) | 1,022.89 € |
| Employer Sodra contributions | 26.55 € |
| Total cost to employer | 1,526.55 € |
Examples for 2026 (no pillar II, NPD applied)
| Gross | Sodra (19.5%) | GPM | Net | Employer cost |
|---|---|---|---|---|
| 1,153.00 € | 224.84 € | 81.20 € | 846.96 € | 1,173.41 € |
| 1,500.00 € | 292.50 € | 184.61 € | 1,022.89 € | 1,526.55 € |
| 2,000.00 € | 390.00 € | 333.61 € | 1,276.39 € | 2,035.40 € |
| 2,500.00 € | 487.50 € | 482.61 € | 1,529.89 € | 2,544.25 € |
| 3,000.00 € | 585.00 € | 600.00 € | 1,815.00 € | 3,053.10 € |
2026 rates and thresholds
| Item | Value |
|---|---|
| Employee VSD | 12.52% (pension 8.72 + sickness 1.99 + maternity 1.81) |
| Employee PSD | 6.98% |
| Pension accumulation (pillar II) | 3% – voluntary, deducted from gross |
| GPM income tax | 20% up to 36 VDU a year (€83,237.40), 25% up to 60 VDU (€138,729), 32% above |
| GPM base | gross − NPD (employee Sodra contributions are not deducted) |
| Minimum monthly wage | €1,153; minimum hourly rate €7.05 |
| NPD | €747 up to €1,153 gross; then 747 − 0.49 × (gross − 1,153); 0 from €2,677.49 |
| Employer contributions | 1.77% (permanent) or 2.49% (fixed-term), accident group I |
| VDU 2026 | €2,312.15; VSD ceiling €138,729 a year |
FAQ
What is the net salary from €1,500 gross in Lithuania in 2026?
Without pillar II – €1,022.89. Deductions: VSD €187.80, PSD €104.70, GPM €184.61 (NPD €576.97). With 3% pension accumulation – €977.89.
What is the net salary from the minimum wage (€1,153)?
From €1,153 gross in 2026 you take home €846.96: VSD €144.36, PSD €80.48, GPM €81.20 (full NPD of €747). The minimum hourly rate is €7.05.
What is NPD and why does it shrink?
NPD is the tax-free income allowance. In 2026 it is €747 up to the minimum wage (€1,153) and falls by €0.49 for each euro above it, reaching 0 at €2,677.49 gross. It applies only at your main workplace.
Is income tax calculated on gross or after Sodra?
On gross minus NPD. Employee VSD and PSD contributions do not reduce the GPM base.
Does the calculator work for the self-employed?
No – it is for employment contracts. Individual activity under a certificate or business certificate follows different rules (see VMI and Sodra).
Sources
- Sodra – 2026 įmokų tarifai (samdomi darbuotojai)
- Sodra – Aktuali informacija draudėjams 2026 m.
- VMI – NPD taikymas (20 str.)
- VMI – Mokesčių įstatymų pakeitimai nuo 2026-01-01 (PDF)
- ACS.lt – Sodros tarifai 2026 (kryžminė patikra)
Verified: 2026-11-03.
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