Enter gross or net salary — instantly calculate NPD, PSD, VSD, GPM and the total workplace cost to the employer.
| Tax / Contribution | Rate 2026 |
|---|---|
| PSD (Health insurance, employee) | 6.98 % |
| VSD (Social insurance, employee) | 12.52 % (15.52 % with tier II pension) |
| GPM (Personal income tax) | 20 % on (Gross − NPD) |
| Employer Sodra contribution | 1.77 % (permanent) / 2.49 % (fixed-term) |
| Minimum monthly wage (MMA) | 1,153 € |
| Maximum NPD allowance | 747 € (for gross ≤ 1,153 €, tapers to 0 € at 2,678 €) |
NPD (neapmokestinamasis pajamų dydis) is the tax-free personal allowance reducing taxable income. In 2026, the formula is 747 − 0.49 × (gross − 1,153). For wages up to 1,153 €, the full 747 € NPD applies; it phases out at 2,678 € gross.
The employer Sodra contribution (1.77% or 2.49%) is paid on top of gross salary by the company. It represents the total cost of employment without decreasing employee net pay.
Monthly payroll deduction is 20%. Under the progressive tax reform, annual income exceeding 36 average salaries (83,237.40 €) is taxed at 25% upon annual tax declaration, and 32% above 60 average salaries.
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