What taxes must be paid in Lithuania?
We present a table that reflects information on taxes for individuals engaged in individual activities.
1. Mandatory health insurance (PSD) and state social insurance (VSD):
Bolt partners – drivers must pay from 90 % of taxable income:
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Compulsory Health Insurance (6.98 % of the profit from which Sodra's contribution base is calculated)
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State Social Insurance (VSD, 12.52 % from 90 % of taxable income % if a person participates in pension accumulation and pays a 1.8 % contribution, or 15.52 % if a person participates in pension accumulation and pays a 3 % contribution) contributions.
For more detailed information on the calculation and payment of PSD and VSD contributions, it is recommended to contact SODRA (website www.sodra.lt, consultations by phone 1883).
2. Taxation of individual activities (GPM):
Income from individual activity is taxed at the personal income tax rate of 5 or 15 %.
Income tax is calculated and paid from the taxable income of individual activities, i.e. i.e. from the difference obtained from the income received during the tax period after deducting the calculated allowed deductions (in accordance with the procedure established in Article 18 of the Tax Code) - the actual expenses of the activity, which are based on legally binding documents (the car must be declared in form 457), or an amount equal to 30 % of the earned income of the individual activity income that is not required to be supported by relevant documents.
Taxable income from individual activity, which does not exceed 20,000 euros per year, is effectively taxed at the rate of 5 % income tax. When the taxable income exceeds the limit of 20,000 euros, the income tax increases from 5 % to 15 %, and when the amount of 35,000 euros is reached, the income tax rate is 15 %.
How the GPM rate applied to a resident's income from individual activity may change can be calculated using VMI together with the individual activity tax calculator prepared by "Sodra", which you can find here.
Income tax from the income of individual passenger transport activities must be calculated, declared and paid to the budget by May 1 of the following year, i.e. i.e. passenger carriers should submit an annual income declaration to the State Tax Inspectorate and by May 1 to pay (payment code 444) the income tax calculated in it.
You can calculate the fees to be paid in advance here.
For more detailed information on the calculation and payment of taxed income, it is recommended to contact VMI (website www.vmi.lt, consultation via phone 1882 or +370 5 2605060)
Useful information:
Information about individual activity can be found in I am starting an individual activity. You can find more information in the Tax Handbook (GPM Law and Commentary, VAT Law and Commentary, GPM Publications, VAT Publications).
Video from VMI about individual activity
Contact the required institution
You can consult with a VMI specialist:
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For tax issues, 1882 or +370 5 2605060
or services provided by VMI, +370 5 2191777
My VMI after selecting "Request Service"
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Useful information on individual activities can be found in:
I am starting an individual activity ( GPM Law and Commentary , VAT Law and Commentary , GPM Publications , VAT Publications ). Tax Handbook
You can consult with a SODRA specialist:
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Consultations via phone 1883
Important FAQs about Taxes in Lithuania
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LTSA officers asked me for documentation regarding my driver activity on the platform. What should I provide?Here is a list of documents that drivers must present to LTSA officers during the inspection, as well as information on the form in which you must carry each document with you: Driver's license (original document); Car registration certificate (original document); *Compulsory vehicle technical inspection results report (document original); Compulsory insurance certificate-policy for the civil liability of vehicle owners (original or electronic version of the document); Certificate of individual activity: activity no. 493900 (document original or electronic version); A document (certificate or transcript) issued by the Department of Informatics and Communications under the Ministry of Internal Affairs of the Republic of Lithuania at least one year ago regarding convictions and non-convictions (original or electronic version of the document); Medical certificate issued by the Republican Center for Addiction Diseases at least one year ago (original or electronic version of the document); Permit for the carriage of passengers for remuneration by passenger cars (electronic version); **A document confirming that the carrier legally owns the vehicle, if the vehicle does not belong to the carrier (original document). *For cars that are used to carry out the activity of transporting passengers for a fee to order, a mandatory technical inspection must be carried out: 1) every 6 months, if their duration of operation from the first registration date is 5 years or more; 2) every 12 months, if their duration of operation from the date of first registration is up to 5 years. **If you don't own the car - also have a rental agreement with you! LTSA officials will also ask you to provide documentation to prove your ride activity on the platform. When requested to provide the documents listed below, you must show an active driver account / information on the Driver Portal: Receipts for receiving money, if payments were made in cash ("Passenger invoices" section of the driver's portal); Data on contracts concluded by the carrier with passengers for the carriage of passengers for remuneration (driver's app); Cooperation agreement between the carrier and the passenger transport organizer (driver's app).
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Where can I buy the driver badge?We share the places where you can purchase a transport badge: Autoaibė Ženklas.lt Autosmilga.lt You can also simply print out the carrier sign at your convenience, we provide a printable copy below:
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How can I recognise LTSA officials?While on duty, LTSA officers must wear a uniform and a bright yellow vest with an attached personal identifier. On the front of the vest, on the left side, at the height of the chest and in the center of the back, there is an inscription. Please follow this link for more information.
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