Lithuania's Rankings
Overall Rank481.52
Corporate Taxes385.62
Individual Taxes396.79
Consumption Taxes2462.25
Property Taxes779.65
International Tax Rules1776.99

Lithuania ranks 4th overall on the 2019 International Tax Competitiveness Index, the same as in 2018.


  • Business investments in machinery, buildings, and intangibles receive better-than-average tax treatment.
  • Lithuania's corporate tax rate is 15 percent, well below the OECD average of 23.6 percent.
  • Lithuania's taxes on labor are relatively flat, allowing the government to raise revenue from taxes on workers with very few distortions.


  • Lithuania has tax treaties with just 54 countries, below the OECD average (77 countries).
  • Lithuania has both a patent box and a super deduction for Research and Development expenditures.
  • Multinational businesses face strict thin capitalization rules.

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