Dovydas
Lawyer · Vilnius, Lithuania
- 4 cases handled
- 13+ years in practice
- Speaks: English, Russian
- Bachelor Degree in Law, Mykolas Romeris university
A work visa with a job offer, more often searched as a Lithuania work permit, an employment visa or a job visa, lets a non-EU citizen take up a job with a Lithuanian employer. Some older lists and lawyer pages call this service “Work Visa with offer of Employment”. In Lithuania the result is normally a temporary residence permit for work (leidimas laikinai gyventi), and depending on the job it is preceded by a work permit (leidimas dirbti) or a decision of the Employment Service (Užimtumo tarnyba) that the job meets the needs of the labour market. Applications are filed in Migris and decided by the Migration Department (Migracijos departamentas).
Non-EU citizens with a signed employment contract (darbo sutartis) or a firm offer from a Lithuanian company, for example drivers, builders, welders, IT staff or hospitality workers, and the employers who hire them. Highly qualified jobs with a high salary may fit the EU Blue Card better. Without an offer, a work-based permit is generally not available.
A lawyer checks the contract and the job against the current rules, tells the employer which Employment Service step applies, prepares the Migris applications, collects documents such as the criminal record certificate and diplomas, and handles a change of employer, a renewal or a refusal. If a conflict with the employer arises later, the lawyer can help with unfair dismissal and employment disputes.
A work-based permit needs a Lithuanian employer. People without an offer look at other grounds, such as studies, a business or family; none of them replaces a job offer.
Both take part. The employer starts the procedure and confirms the job in Migris; the worker files the application and gives biometric data.
Processing times depend on the Employment Service step, the quota and the Migration Department’s workload, and they change. A lawyer gives a current estimate.
Usually later, through family reunification, once the conditions on residence and means are met.
Your net salary in Lithuania after the 2026 tax-free amount, income tax and insurance — or what the self-employed pay on individual activity.
The result shows each tax and contribution and the net salary a month, or the tax and contributions of the activity a year.
From 2026 Lithuania taxes employment income progressively: 20% up to 36 average wages a year (83,237.40 €), 25% up to 60 (138,729 €) and 32% above. The employer withholds 20% every month on the gross salary less the tax-free amount (NPD): 747 € a month up to the minimum wage of 1,153 €, then 49 cents less for every euro above it, nothing from 2,677.49 €. Whatever a higher salary owes at 25% or 32% is paid with the annual return by 1 May of the next year. The employee also pays 12.52% social insurance (VSD) — up to 60 average wages a year — and 6.98% health insurance (PSD); 3% more for those in the voluntary II-pillar pension fund. The employer adds about 1.77%. A gross salary of 2,000 € leaves 1,276.39 € net; the minimum wage, 846.96 €.
The self-employed pay tax on the revenue less the real costs or, without receipts, less 30% presumed costs. The rate is 20%, but a tax credit brings it down to an effective 5% on taxable income up to 20,000 €, rising evenly to 20% at 42,500 €; above that the income is taxed by the yearly bands of 20%, 25% and 32%. Social insurance (12.52%) and health insurance (6.98%) are due on 90% of the taxable income, at most 43 average wages a year (99,422.45 €); someone not insured through a job pays at least 80.48 € of health insurance every month. A first individual activity pays no social insurance in its first calendar year.
The business certificate (a fixed tax set by each municipality), VAT, the II-pillar pension of the self-employed, several employers, benefits and dividends are not calculated. A foreigner who worked in Lithuania part of the year, or did not ask the employer to apply the tax-free amount, can get the difference back with the annual return; a non-resident gets the tax-free amount only that way. A lawyer in Lithuania can check what applies to you, and whether your residence permit allows self-employment. This is legal information, not advice.
1Your details
A resident asks one employer to apply it
Before tax and contributions
2Your result
| Tax-free amount (NPD)€747 less 0.49 of every euro above the minimum wage (€1,153); nothing from €2,677.49 | €332 |
| Personal income tax (GPM, 20%)On €1,668.03 — the employer withholds 20% every month | €334 |
| Social insurance (VSD, 12.52%)Pension, sickness and maternity insurance, on the gross salary | €250 |
| Health insurance (PSD, 6.98%)On the gross salary, no ceiling | €140 |
| Employer's contributions (1.77%)Paid by the employer on top of the gross salary — not taken from your pay; the employer's cost is €2,035.40 | €35 |
| Net salary a month | €1,276 |
An estimate for planning, not legal or tax advice. Figures checked 5 Nov 2026. Sources: Law XV-343 amending the Law on Personal Income Tax (26.06.2025, in force 2026) — comparative edition, Law on Personal Income Tax, Article 20 (the tax-free amount) as in force from 01.01.2026, VMI — notice R-2727 on the changes to personal income tax from 2026 (copy), VMI — the changes to personal income tax from 01.01.2026, seminar of 11.12.2025 (copy), KPMG — Lithuanian tax and legal news, January 2026 (MMA, VDU, ceilings), PwC — Lithuania, individual: other taxes (social and health insurance), Sodra — the self-employed in 2026 (contributions, minimum PSD).
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Lawyer · Vilnius, Lithuania
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Very professional and very quick to respond each time, the lawyer explained things to me rather than just stating them. Nothing was too much to ask.
The lawyer was very professional and easy to communicate with, and his English was perfect. He assisted me with a Lithuanian real estate matter, clearly explained everything relevant and saw to it that my interests were properly represented. He was approachable and found time at the critical moments of the legal situation to be available. I would highly recommend him for legal services.
The lawyer was so professional and explained the situation and the way forward in our case really clearly. She reassured us, answered every question we had, and her English is perfect.
Fast reply, and a polite lawyer who explained things well and knows the facts. I got just the information I needed, and his English was perfect.
Replies were quick. No complaints at all.
The lawyer was very responsive and understanding, given the delicate personal nature of the advice. In particular, I was very happy with how she reached out to the mother to successfully organise a paternity test, as my earlier efforts had been unsuccessful. Her English was perfect and the assistance excellent.