Vilniaus apskaita - Taxes in Lithuania

Tax	Rates, costs
Value added tax (VAT)	21% - the standard rate, 9% and 5% - in same cases
Corporate income tax	15% - the standard rate 5% - for micro companies
Dividend tax	15% for legal persons
Dividend tax	20% for private persons
Personal income tax	15%
Social security contributions	3% pension insurance - emploee's contribution
	6% health insurance - employee's contribution
	30,98% -31,7% employer's contribution
Real property tax	from 0,3 % to 1 %
Main excise taxes	Tax object: ethyl alcohol and alcohol drinks, manufactured tobacco, energy drinks, fuel, electricity