Read-only Lithuanian tax rates, calculators and sourced guides from buhalteris.ai.
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Cost of working under a Lithuanian business certificate (verslo liudijimas) for a period: the fixed income tax set by the municipality (fiksuotas GPM), which the caller supplies, plus Sodra social insurance (VSD) and health insurance (PSD) for that period. Use for "kiek kainuoja verslo liudijimas", "verslo liudijimo mokesčiai mėnesiui". The fixed income tax differs by municipality and activity; find it with search_guides (for example "verslo liudijimo kainos savivaldybėse"). Row ids: dienos (number of days, not money), gpm (fixed income tax), vsd, psd, viso (total), menuo-1 … menuo-12 (VSD and PSD per calendar month).
Last day the certificate is valid (iki), YYYY-MM-DD. Same tax year as start_date.
First day the certificate is valid (nuo), YYYY-MM-DD.
The fixed income tax for the whole period as set by the municipality (fiksuotas GPM). 0 when the municipality sets none. In euros, at most 2 decimal places.
Tax year (metai): 2026 or 2027. Omit it to take the year from start_date.
How health insurance (PSD) is counted: full_month (the whole month whenever the certificate is valid at least one day of it, visas mėnuo), by_day (in proportion to the days, only for a person already insured elsewhere, proporcingai dienoms), none (no PSD: a residential rental certificate, PSD nėra). Omitted: full_month.
true when the person pays the additional pension accumulation contribution (papildomas pensijų kaupimas). Omitted: false.
true to leave social insurance (VSD) out (VSD neskaičiuok). The site names two cases: the first year of self-employment, or a residential rental certificate. The calculator does not check the condition. Omitted: false.
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Cost of working under a Lithuanian business certificate (verslo liudijimas) for a period: the fixed income tax set by the municipality (fiksuotas GPM), which the caller supplies, plus Sodra social insurance (VSD) and health insurance (PSD) for that period. Use for "kiek kainuoja verslo liudijimas", "verslo liudijimo mokesčiai mėnesiui". The fixed income tax differs by municipality and activity; find it with search_guides (for example "verslo liudijimo kainos savivaldybėse"). Row ids: dienos (number of days, not money), gpm (fixed income tax), vsd, psd, viso (total), menuo-1 … menuo-12 (VSD and PSD per calendar month).
| Argument | Type | Description |
|---|---|---|
| year | integer | Tax year (metai): 2026 or 2027. Omit it to take the year from start_date. |
| end_date* | string | Last day the certificate is valid (iki), YYYY-MM-DD. Same tax year as start_date. |
| start_date* | string | First day the certificate is valid (nuo), YYYY-MM-DD. |
| fixed_income_tax* | number | The fixed income tax for the whole period as set by the municipality (fiksuotas GPM). 0 when the municipality sets none. In euros, at most 2 decimal places. |
| health_insurance | string | How health insurance (PSD) is counted: full_month (the whole month whenever the certificate is valid at least one day of it, visas mėnuo), by_day (in proportion to the days, only for a person already insured elsewhere, proporcingai dienoms), none (no PSD: a residential rental certificate, PSD nėra). Omitted: full_month. |
| additional_pension | boolean | true when the person pays the additional pension accumulation contribution (papildomas pensijų kaupimas). Omitted: false. |
| social_insurance_exempt | boolean | true to leave social insurance (VSD) out (VSD neskaičiuok). The site names two cases: the first year of self-employment, or a residential rental certificate. The calculator does not check the condition. Omitted: false. |
{
"type": "object",
"required": [
"start_date",
"end_date",
"fixed_income_tax"
],
"properties": {
"year": {
"enum": [
2026,
2027
],
"type": "integer",
"description": "Tax year (metai): 2026 or 2027. Omit it to take the year from start_date."
},
"end_date": {
"type": "string",
"format": "date",
"pattern": "^\\d{4}-\\d{2}-\\d{2}$",
"description": "Last day the certificate is valid (iki), YYYY-MM-DD. Same tax year as start_date."
},
"start_date": {
"type": "string",
"format": "date",
"pattern": "^\\d{4}-\\d{2}-\\d{2}$",
"description": "First day the certificate is valid (nuo), YYYY-MM-DD."
},
"fixed_income_tax": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "The fixed income tax for the whole period as set by the municipality (fiksuotas GPM). 0 when the municipality sets none. In euros, at most 2 decimal places."
},
"health_insurance": {
"enum": [
"full_month",
"by_day",
"none"
],
"type": "string",
"description": "How health insurance (PSD) is counted: full_month (the whole month whenever the certificate is valid at least one day of it, visas mėnuo), by_day (in proportion to the days, only for a person already insured elsewhere, proporcingai dienoms), none (no PSD: a residential rental certificate, PSD nėra). Omitted: full_month."
},
"additional_pension": {
"type": "boolean",
"description": "true when the person pays the additional pension accumulation contribution (papildomas pensijų kaupimas). Omitted: false."
},
"social_insurance_exempt": {
"type": "boolean",
"description": "true to leave social insurance (VSD) out (VSD neskaičiuok). The site names two cases: the first year of self-employment, or a residential rental certificate. The calculator does not check the condition. Omitted: false."
}
},
"additionalProperties": false
}Annual taxes of a self-employed person in Lithuania working under an individual activity certificate (individuali veikla pagal pažymą, IV): income tax (GPM) with its credit, and Sodra contributions (VSD, PSD). Use for "kiek mokesčių nuo individualios veiklos pajamų", "IV mokesčiai", "GPM, VSD ir PSD nuo pajamų". Row ids: pelnas (profit), gpm-baze (income tax base), kreditas (income tax credit), gpm (income tax), sodros-baze (contribution base), vsd (social insurance), psd-nuo-pajamu (health insurance on income), psd-minimumas (monthly health insurance minimum), psd (health insurance payable), viso (GPM + VSD + PSD).
| Argument | Type | Description |
|---|---|---|
| year | integer | Tax year (metai): 2026 or 2027. Omit it to use the current year in Vilnius time, as the site's calculators do. |
| income* | number | Income from the activity for the year (pajamos). In euros, at most 2 decimal places. |
| months | integer | Months of activity in the year (veiklos mėnesiai per metus); the monthly health insurance minimum is counted for each. Omitted: 12. |
| expenses | number | Deductible expenses for the year (leidžiami atskaitymai), without VSD and PSD: the calculator subtracts those itself. Only with expense_method "actual"; must not exceed income. Omitted: 0. In euros, at most 2 decimal places. |
| expense_method | string | "actual": deduct the expenses given in `expenses` (faktinės išlaidos). "flat_30": deduct a flat 30 percent of income instead (30 % išlaidų). Omitted: actual. |
Lithuanian employment salary (darbo užmokestis pagal darbo sutartį): from gross (bruto, "ant popieriaus") to net (į rankas) or from net to gross, with income tax (GPM), the tax-free amount (NPD), employee and employer Sodra contributions (VSD, PSD) and the total cost to the employer (darbo vietos kaina). Use for "kiek į rankas nuo bruto", "kiek kainuoja darbuotojas", "alga ant popieriaus". Not for payouts to a member of a small partnership (MB narys). Row ids: bruto (gross), npd (tax-free amount applied), gpm (income tax), pensija, liga, motinyste, psd, kaupimas (employee contributions), darbuotojo-imokos (employee contributions total), i-rankas (net pay), nedarbas, nelaimingi, garantinis, ilgalaikis (employer contributions), darbdavio-imokos (employer contributions total), grindys-darbuotojo and grindys-darbdavio (minimum-contribution top-up, only below the minimum wage), darbo-vietos-kaina (total employer cost).
| Argument | Type | Description |
|---|---|---|
| year | integer | Tax year (metai): 2026 or 2027. Omit it to use the current year in Vilnius time, as the site's calculators do. |
| amount* | number | Monthly salary: gross or net, as `direction` says. In euros, at most 2 decimal places. |
| contract | string | Employment contract type: open_ended (neterminuota) or fixed_term (terminuota). It changes the employer's unemployment insurance rate. Omitted: open_ended. |
| direction* | string | "gross": amount is the gross salary (bruto), compute net. "net": amount is the net pay (į rankas), compute gross. |
Lithuanian VAT (PVM, pridėtinės vertės mokestis): add VAT to a net amount or take it out of a gross amount, at the 21, 12, 5 percent rates in force. Use for "kiek PVM nuo sumos", "suma su PVM", "suma be PVM". Row ids: be-pvm (amount without VAT), pvm (the VAT), su-pvm (amount with VAT).
| Argument | Type | Description |
|---|---|---|
| rate* | integer | VAT rate in percent (tarifas). |
| year | integer | Tax year (metai): 2026 or 2027. Omit it to use the current year in Vilnius time, as the site's calculators do. |
| amount* | number | The amount to convert. In euros, at most 2 decimal places. |
| direction* | string | "add": amount is without VAT, add it (pridėti). "remove": amount already includes VAT, take it out (išimti). |
{
"type": "object",
"required": [
"amount",
"rate",
"direction"
],
"properties": {
"rate": {
"enum": [
21,
12,
5
],
"type": "integer",
"description": "VAT rate in percent (tarifas)."
},
"year": {
"enum": [
2026,
2027
],
"type": "integer",
"description": "Tax year (metai): 2026 or 2027. Omit it to use the current year in Vilnius time, as the site's calculators do."
},
"amount": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "The amount to convert. In euros, at most 2 decimal places."
},
"direction": {
"enum": [
"add",
"remove"
],
"type": "string",
"description": "\"add\": amount is without VAT, add it (pridėti). \"remove\": amount already includes VAT, take it out (išimti)."
}
},
"additionalProperties": false
}The full text of one buhalteris.ai guide as Markdown (Lithuanian), with its canonical URL, checked and updated dates, status, primary sources and FAQ. Give the slug from search_guides (for example "patarimai/npd-2027"), the page URL or its .md URL. status is "patikrinta" (checked against the sources), "atnaujinama" (being updated) or "hipotezė" (a hypothesis, not confirmed). A few guides are built from data components; for those `body` is null, `bodyNote` says why, and the rendered text is at `markdownUrl`.
| Argument | Type | Description |
|---|---|---|
| guide* | string | Slug ("patarimai/npd-2027"), page URL ("https://buhalteris.ai/patarimai/npd-2027/") or Markdown URL ("https://buhalteris.ai/patarimai/npd-2027.md"). |
{
"type": "object",
"required": [
"guide"
],
"properties": {
"guide": {
"type": "string",
"pattern": "\\S",
"description": "Slug (\"patarimai/npd-2027\"), page URL (\"https://buhalteris.ai/patarimai/npd-2027/\") or Markdown URL (\"https://buhalteris.ai/patarimai/npd-2027.md\")."
}
},
"additionalProperties": false
}The rates, thresholds and constants behind the buhalteris.ai calculators for 2026 or 2027: minimum monthly wage (MMA), average wage (VDU), tax-free amount (NPD), income tax (GPM) rates and brackets, Sodra contribution rates (VSD, PSD), contribution ceilings (lubos), business certificate amounts (verslo liudijimas) and small partnership (MB) profit tax and dividend rates. Use for "koks GPM tarifas", "kokia MMA", "Sodros įmokų tarifai", "NPD dydis". Money is in integer euro cents and rates in hundredths of a percent (permyriad): 1252 means 12.52 percent. `preliminary` lists the fields that still come from a draft; `computed` lists the amounts derived from MMA because the agency has not published them.
| Argument | Type | Description |
|---|---|---|
| year* | integer | Tax year (metai): 2026 or 2027. |
{
"type": "object",
"required": [
"year"
],
"properties": {
"year": {
"enum": [
2026,
2027
],
"type": "integer",
"description": "Tax year (metai): 2026 or 2027."
}
},
"additionalProperties": false
}Keyword search over the 38 Lithuanian guides on buhalteris.ai about small partnerships (mažoji bendrija, MB), individual activity (individuali veikla, IV), business certificates (verslo liudijimas), VAT (PVM), income tax (GPM), the tax-free amount (NPD), health and social insurance (PSD, VSD), founding a company, bank accounts and accounting prices. Query in Lithuanian for the best match; diacritics and word endings do not matter ("mokesciai" finds "mokesčių"). It matches words in the title, description, summary and FAQ questions; it is not a semantic search. Returns each guide's URL, summary, checked date, status and primary sources, best match first. status is "patikrinta" (checked against the sources), "atnaujinama" (being updated) or "hipotezė" (a hypothesis, not confirmed). Read the full text with get_guide.
| Argument | Type | Description |
|---|---|---|
| limit | integer | How many results to return at most. Omitted: 5. There is no upper bound; a number above the match count returns every match. |
| query* | string | Keywords, for example "PVM registracija MB" or "verslo liudijimas 2027". Words of one letter are ignored. |
{
"type": "object",
"required": [
"query"
],
"properties": {
"limit": {
"type": "integer",
"minimum": 1,
"description": "How many results to return at most. Omitted: 5. There is no upper bound; a number above the match count returns every match."
},
"query": {
"type": "string",
"pattern": "\\S",
"description": "Keywords, for example \"PVM registracija MB\" or \"verslo liudijimas 2027\". Words of one letter are ignored."
}
},
"additionalProperties": false
}We read every tool's name, description and inputs the way the model will, looking for instructions hidden from you. A clean result means no warning signs, not a guarantee. Scanned Nov 12, 2026.
| additional_pension | boolean | true when the person pays the additional pension accumulation contribution (papildomas pensijų kaupimas). Omitted: false. |
| health_insured_elsewhere | boolean | true when a job or the state already covers health insurance (PSD jau dengia darbas arba valstybė): the monthly PSD minimum is then not counted, PSD on income still is. Omitted: false. |
{
"type": "object",
"required": [
"income"
],
"properties": {
"year": {
"enum": [
2026,
2027
],
"type": "integer",
"description": "Tax year (metai): 2026 or 2027. Omit it to use the current year in Vilnius time, as the site's calculators do."
},
"income": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "Income from the activity for the year (pajamos). In euros, at most 2 decimal places."
},
"months": {
"type": "integer",
"maximum": 12,
"minimum": 1,
"description": "Months of activity in the year (veiklos mėnesiai per metus); the monthly health insurance minimum is counted for each. Omitted: 12."
},
"expenses": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "Deductible expenses for the year (leidžiami atskaitymai), without VSD and PSD: the calculator subtracts those itself. Only with expense_method \"actual\"; must not exceed income. Omitted: 0. In euros, at most 2 decimal places."
},
"expense_method": {
"enum": [
"actual",
"flat_30"
],
"type": "string",
"description": "\"actual\": deduct the expenses given in `expenses` (faktinės išlaidos). \"flat_30\": deduct a flat 30 percent of income instead (30 % išlaidų). Omitted: actual."
},
"additional_pension": {
"type": "boolean",
"description": "true when the person pays the additional pension accumulation contribution (papildomas pensijų kaupimas). Omitted: false."
},
"health_insured_elsewhere": {
"type": "boolean",
"description": "true when a job or the state already covers health insurance (PSD jau dengia darbas arba valstybė): the monthly PSD minimum is then not counted, PSD on income still is. Omitted: false."
}
},
"additionalProperties": false
}| additional_pension |
| boolean |
| true when the employee pays the additional pension accumulation contribution (papildomas pensijų kaupimas). Omitted: false. |
| minimum_floor_waived | boolean | true when the minimum-contribution floor (Sodros įmokų „grindys“) does not apply this month. The site lists the cases: another job, a pension, age under 24, 0–55 percent work capacity, or a maternity, paternity or childcare benefit. It matters only below the minimum monthly wage (MMA). Omitted: false. |
{
"type": "object",
"required": [
"amount",
"direction"
],
"properties": {
"year": {
"enum": [
2026,
2027
],
"type": "integer",
"description": "Tax year (metai): 2026 or 2027. Omit it to use the current year in Vilnius time, as the site's calculators do."
},
"amount": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "Monthly salary: gross or net, as `direction` says. In euros, at most 2 decimal places."
},
"contract": {
"enum": [
"open_ended",
"fixed_term"
],
"type": "string",
"description": "Employment contract type: open_ended (neterminuota) or fixed_term (terminuota). It changes the employer's unemployment insurance rate. Omitted: open_ended."
},
"direction": {
"enum": [
"gross",
"net"
],
"type": "string",
"description": "\"gross\": amount is the gross salary (bruto), compute net. \"net\": amount is the net pay (į rankas), compute gross."
},
"additional_pension": {
"type": "boolean",
"description": "true when the employee pays the additional pension accumulation contribution (papildomas pensijų kaupimas). Omitted: false."
},
"minimum_floor_waived": {
"type": "boolean",
"description": "true when the minimum-contribution floor (Sodros įmokų „grindys“) does not apply this month. The site lists the cases: another job, a pension, age under 24, 0–55 percent work capacity, or a maternity, paternity or childcare benefit. It matters only below the minimum monthly wage (MMA). Omitted: false."
}
},
"additionalProperties": false
}