Paskaičiuok.lt - Salary Calculator 2025
Calculate your take-home salary in Lithuania
Lithuanian Tax System 2025
Social Security
Income Tax
maximum
minimum
NPD = 747€ - 0.49 × (salary - 1,038€)
1.5x hourly rate
20% GPM without NPD
1. Social Security (19.5%) → 2. NPD → 3. GPM (20%)
Important to Know:
This calculator is for informational purposes. Exact calculations may vary depending on individual circumstances.
How Does the Salary Calculator Work?
Paskaičiuok.lt is a free and accurate salary calculator designed for people working in Lithuania. Our tool allows you to quickly and accurately calculate net salary from gross and vice versa, using the latest 2025 tax rates.
Why Use Our Calculator?
- ✓Accurate 2025 tax rates (Social Security 19.5%, GPM 20%)
- ✓Automatic NPD calculation based on salary amount
- ✓Overtime and bonuses included in calculations
- ✓Salary comparison feature
- ✓Multi-language interface (LT, EN, UK, RU)
- ✓Fast and simple to use without registration
How Is Salary Calculated?
Social Security Contributions (19.5%)
First, mandatory health insurance (PSD) contributions are deducted from gross salary - 19.5%. These contributions ensure health insurance and pension accumulation.
NPD Calculation
Non-taxable income (NPD) is calculated using the formula: 747€ - 0.49 × (salary - 1,038€) for salaries up to 2,387.29 €. A different formula applies to higher salaries. NPD decreases as salary increases and becomes zero at ~2,865 € gross salary.
Personal Income Tax (20%)
A 20% GPM is calculated from taxable income (gross salary minus Social Security minus NPD). This is the main income tax in Lithuania.
Net Salary
Final net take-home salary = Gross salary - Social Security - GPM. This is the amount you will receive in your bank account.
Example: 2000 € Gross Salary
Let's see how a 2000 € gross salary is calculated:
- 1. Gross salary: 2000.00 €
- 2. Social Security contributions (19.5%): -390.00 €
- 3. NPD: 553.32 €
- 4. GPM (20% of 1446.68 €): -289.34 €
- Net take-home salary: 1320.66 €
Calculator Modes
Gross → Net
Classic mode: enter gross salary and the system calculates how much money you will receive after all taxes.
Net → Gross
Reverse calculation: enter the desired take-home amount and the system calculates what the gross salary should be.
Comparison
Compare two different salaries side by side and see the differences in both gross and net amounts as well as taxes.
Advanced
Detailed calculations with overtime, bonuses, additional deductions, and hourly rate.
Frequently Asked Questions
Q:How to calculate net salary from gross?
Enter your gross salary into the calculator and click 'Calculate'. The system will automatically deduct Social Security contributions (19.5%), calculate NPD using the formula, and apply Personal Income Tax (20%) to get your accurate net take-home salary.
Q:What taxes are paid on salary in Lithuania in 2025?
In 2025, the following taxes are paid on salary in Lithuania: Social Security contributions - 19.5% and Personal Income Tax (GPM) - 20%. The NPD (non-taxable income) amount is exempt from taxes, which depends on salary size and can reach up to 747 €.
Q:What is NPD and how is it calculated in 2025?
NPD (Non-taxable Income) is the amount on which Personal Income Tax is not paid. In 2025, NPD is calculated using the formula: NPD = 747€ - 0.49 × (salary - 1,038€) for salaries up to 2,387.29 €. Maximum NPD is 747 € and applies to those earning the minimum wage (1,038 €). NPD decreases as salary increases.
Q:What is the minimum wage in Lithuania in 2025?
In 2025, the minimum monthly wage (MMA) in Lithuania is 1,038 €. This is the gross amount before taxes. The net take-home salary after all tax deductions with full NPD will be approximately 777 €.
Q:How is overtime calculated?
Overtime is calculated at 1.5 times the hourly rate. The hourly rate is calculated by dividing the monthly gross salary by the number of regular working hours per month. In the advanced calculator, you can enter the number of overtime hours and the system will automatically calculate the additional payment.
Q:Do foreigners pay different taxes?
Foreigners who are not Lithuanian tax residents (living in Lithuania for less than 183 days per year) are not eligible for NPD. They pay the standard 20% GPM without any deductions and 19.5% Social Security contributions. As a result, their net salary is lower than Lithuanian residents with the same gross salary.