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Lithuania vs Iceland
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇱🇹 Lithuania
vs
🇮🇸 Iceland
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
20–32%
32% top; NATO 5% GDP defence pledge affecting budgets
No change
~36.94%
Stable; municipal rates adjusting slightly
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
9–21%
Standard 21% maintained
No change
11–24%
Standard 24% maintained; EEA rules apply
No change

Corporate Tax Rate

Corporate Tax Rate
15%
15%; competitive vs regional peers
No change
20%
20% stable
No change

Capital Gains Tax

Capital Gains Tax
15–20%
15%/20% stable
No change
22%
22% capital income rate
No change

Social Security & Payroll

Social Security / Payroll
~44.7%
Social insurance reform discussions
No change
~14.5%
Pension reform debate; high mandatory rates maintained
No change
State, Regional & Local Taxes

🇱🇹 LithuaniaMunicipal Income Tax Supplement

Lithuania's 60 municipalities levy a local supplement on income tax — 68% of PIT revenue goes to municipalities, creating strong local fiscal capacity. Property tax (nekilnojamojo turto mokestis) is set at 0.5%–3% by municipalities on commercial property and at 0.5%–2% on residential property above €150K value. Vehicle registration tax is national. Lithuania switched to a progressive income tax in 2019, having previously had a flat 15% rate.

🇮🇸 IcelandMunicipal Income Tax

Iceland's 69 municipalities set their own local income tax rates, ranging from ~12.44% to ~14.52%, averaging ~14.45%. This is added to the national income tax. The combined effective rate for most earners is about 36.94% (national + municipal). Iceland has no inheritance tax on direct heirs. Real estate transfer tax (stimpilgjald) is 0.8% on property transfers. Iceland is not an EU member but belongs to the EEA, affecting VAT and trade rules.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Lithuania vs Iceland: Key Tax Differences (2026)

💰 Income Tax: 🇮🇸 Iceland has a higher top income tax rate (20–32% vs ~36.94%). 🇱🇹 Lithuania is more favourable for high earners.

🛒 VAT/Sales Tax: Iceland has a higher consumption tax (9–21% vs 11–24%).

🏢 Corporate Tax: 🇱🇹 Lithuania offers a lower corporate rate (15% vs 20%), which can influence business location decisions.

📈 Capital Gains: 🇱🇹 Lithuania taxes investment gains at a lower rate (20% vs 22%), benefiting investors.

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All 🇱🇹 Lithuania comparisons →All 🇮🇸 Iceland comparisons →