Lithuania vs Estonia
Corporate Tax Comparison
Time of Update: Lithuania: 4/05/2026 / Estonia: 4/05/2026
Compare Lithuania and Estonia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Lithuania vs Estonia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Lithuania
Estonia
General CIT Rate:
17
General CIT Rate:
Estonia does not tax retained earnings. Distributed profits are taxed at a rate of 20%. A reduced rate of 14% applies to regularly distributed dividends. From 2025, the general rate for distributed profits will increase to 22%.
CIT Return Due Date:
Before the 15th day of the sixth month in the next tax period.
CIT Return Due Date:
Corporate income tax is assessed and declared monthly.
CIT Payment Due Date:
Before the 15th day of the sixth month in the next tax period.
CIT Payment Due Date:
CIT on distributed profits is payable upon distribution.
CIT Estimated Payment Due Date:
Prepaid CIT must be paid before the 15th of the last month of the corresponding quarter.
CIT Estimated Payment Due Date:
Not applicable as tax is only due on distribution.
Withholding Tax (WHT)
Lithuania
Estonia
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
17/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Lithuania
Estonia
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
Estonia does not have a separate capital gains tax; gains are taxed as regular income at the corporate rate when distributed.
Effective Tax Rate (ETR)
Lithuania
Estonia
Composite Effective Average Tax Rate:
13.67%
Composite Effective Average Tax Rate:
17.0%
Composite Effective Marginal Tax Rate:
7.25%
Composite Effective Marginal Tax Rate:
0.0%
