Calculate the personal income tax on dividends and the net amount you'll actually receive.
| Step | Formula |
|---|---|
| Personal income tax | gross dividends × 15% |
| Net | gross dividends − tax |
In Lithuania, dividends are subject to a flat 15% personal income tax rate, regardless of total annual income (progressive income tax rates do not apply to dividends).
The company paying the dividends usually withholds the personal income tax at source and remits it to the tax authority — the shareholder receives the net amount already.
No, dividends are not subject to social security contributions — only the 15% personal income tax.
The Lithuanian personal income tax rate is the same (15%), but double-taxation treaties may apply and tax already paid abroad may be credited — check the rules for your specific case.
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