Corporate Tax Comparison

Gibraltar vs Lithuania

Compare Gibraltar and Lithuania corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Gibraltar: 4/05/2026 · Lithuania: 4/05/2026

Base Country/Region

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Compare Corporate Tax

Gibraltar

Lithuania

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Gibraltar: 4/05/2026 · Lithuania: 4/05/2026

Corporate Income Tax (CIT)

Gibraltar

Lithuania

General CIT Rate:

15% from 1 July 2024 (previously 12.5%). Utility and energy providers and corporations abusing a dominant position: 20%.

General CIT Rate:

CIT Return Due Date:

CIT returns are due nine months after the date of the company's financial year end.

CIT Return Due Date:

Before the 15th day of the sixth month in the next tax period.

CIT Payment Due Date:

The final balance (being the actual tax liability less any payments made on account) is due by the date of filing the return (i.e. nine months after the date of the company's financial year end).

CIT Payment Due Date:

Before the 15th day of the sixth month in the next tax period.

CIT Estimated Payment Due Date:

Companies are required to make payments on account of future liabilities by 28 February and 30 September in each calendar year.

CIT Estimated Payment Due Date:

Prepaid CIT must be paid before the 15th of the last month of the corresponding quarter.

Withholding Tax (WHT)

Gibraltar

Lithuania

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

17/10/10

Value-Added Tax (VAT)

Gibraltar

Lithuania

General VAT Rate:

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Value-Added Tax (VAT)

General VAT Rate:

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Gibraltar

Lithuania

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate.

Effective Tax Rate (ETR)

Gibraltar

Lithuania

Composite Effective Average Tax Rate:

13.67%

Composite Effective Marginal Tax Rate:

7.25%

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