Key implementation point
15% headline CT rate means most Lithuanian entities are at or near the GloBE minimum — limited top-up expected.
Implementation detail
- 01 Lithuania enacted the Additional Tax Act transposing the EU Directive, effective 1 January 2024.
- 02 Standard CT regime (15% rate) means minimal ETR gap for most Lithuanian entities.
- 03 Vilnius Financial Centre entities: specific analysis for financial sector GloBE treatment.
- 04 VMI (State Tax Inspectorate) issued guidance.
Enacted legislation
Papildomo apmokestinimo įstatymas
Official sources & further reading
Track Lithuania rules against your live MNE
In Pillar2OS you can pull this jurisdiction's rules directly into your entity structure — automatically calculating top-up positions, flagging QDMTT obligations, and tracking rule changes as they happen across all your operating countries.
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