Norway vs Lithuania
Corporate Tax Comparison
Time of Update: Norway: 4/05/2026 / Lithuania: 4/05/2026
Compare Norway and Lithuania corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Norway vs Lithuania Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Norway
Lithuania
General CIT Rate:
22 (25% of some companies in the financial sector).
General CIT Rate:
17
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 Return 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 Payment Due Date:
Before the 15th day of the sixth month in the next tax period.
CIT Estimated Payment Due Date:
February 15 and April 15.
CIT Estimated Payment Due Date:
Prepaid CIT must be paid before the 15th of the last month of the corresponding quarter.
Withholding Tax (WHT)
Norway
Lithuania
Resident Withholding Tax (Dividend/Interest/Royalty):
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
17/10/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Norway
Lithuania
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)
Norway
Lithuania
Composite Effective Average Tax Rate:
21.41%
Composite Effective Average Tax Rate:
13.67%
Composite Effective Marginal Tax Rate:
23.11%
Composite Effective Marginal Tax Rate:
7.25%
