Latvia vs Lithuania
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
π° Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country β side by side.
π±π» Latvia β Municipal Income Tax
Latvia's 119 municipalities levy a local income tax portion β 80% of income tax goes to municipalities, 20% to the state. The effective split means municipalities directly benefit from local earnings. Property tax (nekustamΔ Δ«paΕ‘uma nodoklis) is set by municipalities at 0.2%β3% of cadastral value. Latvia uses the progressive income tax system introduced in 2018 (replacing the flat 23%). Vehicle tax and business risk duty are national.
π±πΉ Lithuania β Municipal Income Tax Supplement
Lithuania's 60 municipalities levy a local supplement on income tax β 68% of PIT revenue goes to municipalities, creating strong local fiscal capacity. Property tax (nekilnojamojo turto mokestis) is set at 0.5%β3% by municipalities on commercial property and at 0.5%β2% on residential property above β¬150K value. Vehicle registration tax is national. Lithuania switched to a progressive income tax in 2019, having previously had a flat 15% rate.
Latvia vs Lithuania: Key Tax Differences (2026)
π° Income Tax: π±πΉ Lithuania has a higher top income tax rate (20β31% vs 20β32%). π±π» Latvia is more favourable for high earners.
π VAT/Sales Tax: Both countries have comparable consumption tax rates (12β21% vs 9β21%).
π’ Corporate Tax: π±πΉ Lithuania offers a lower corporate rate (15% vs 20%), which can influence business location decisions.