Lithuania vs Norway
Corporate Tax Comparison
Time of Update: Lithuania: 4/05/2026 / Norway: 4/05/2026
Compare Lithuania and Norway corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Lithuania vs Norway Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Lithuania
Norway
General CIT Rate:
17
General CIT Rate:
22 (25% of some companies in the financial sector).
CIT Return Due Date:
Before the 15th day of the sixth month in the next tax period.
CIT Return Due Date:
At the end of May of the next fiscal year (according to the oil tax system, the end of April). Other requirements may apply to specific business sectors, such as hydroelectric power.
CIT Payment Due Date:
Before the 15th day of the sixth month in the next tax period.
CIT Payment Due Date:
Tax arrears must be paid within three weeks after the assessment is announced.
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:
February 15 and April 15.
Withholding Tax (WHT)
Lithuania
Norway
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
17/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Lithuania
Norway
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Lithuania
Norway
Composite Effective Average Tax Rate:
13.67%
Composite Effective Average Tax Rate:
21.41%
Composite Effective Marginal Tax Rate:
7.25%
Composite Effective Marginal Tax Rate:
23.11%
