Lietuvos mokesciu asistentas

How to fill this in

Four steps. The calculation runs in your browser; nothing is sent anywhere.

1. Enter your annual 2026 income by type. Leave anything that does not apply empty.
2. Enter life insurance and pension contributions paid, and any other article 21 expenses.
3. Read the result. Every line names the GPMĭ article it rests on.
4. Prepare the full report and save it as a PDF from the print dialogue.

Work out what you owe

Annual amounts in euro. Leave a field empty if it does not apply.

Employment income Individual activity profit Property lease income Agricultural activity profit Income taxed at 15 percent Disability level (art. 20(6)) Months entitled to that NPD Life insurance premiums paid Pension contributions paid Other article 21 expenses

Line	EUR	Article

Full report

Everything on this page in one document.

What it will not tell you

Refusal is the feature. These are real responses.

What you must keep, and for how long

35 straipsnis. Mokesčio mokėtojų pareigos

Nuolatinis Lietuvos gyventojas, pasinaudojęs teise iš pajamų atimti išlaidas, nurodytas šio Įstatymo 21 straipsnyje, privalo saugoti sumokėjimą patvirtinančių dokumentų originalus arba jų nuorašus, patvirtintus notarine tvarka, ne trumpiau kaip 10 metų po atitinkamo mokestinio laikotarpio metinės pajamų mokesčio deklaracijos pateikimo.

Suvestine redakcija nuo 2026-06-11 iki 2026-12-31 · e-seimas.lrs.lt
A permanent resident of Lithuania who has used the right to deduct expenses under Article 21 must keep the originals of the documents confirming payment, or copies certified by a notary, for not less than 10 years after filing the annual income tax return for that tax period.

Note.

Documents the tax authority accepts

From the official commentary on article 21. A photograph of the wrong kind of document is not proof.

Sąskaita faktūra	Invoice
PVM sąskaita faktūra	VAT invoice
Prekių (paslaugų) pirkimo–pardavimo kvitas, FR0508 forma	Goods/services purchase-sale receipt, form FR0508
Pinigų priėmimo kvitas	Cash acceptance receipt
Kasos aparato kvitas	Cash register receipt
Kasos pajamų orderis	Cash receipt order
Bankinio pavedimo išrašas	Bank transfer statement

Where each figure goes on the GPM311

Appendix structure from the VMI order that approves the form.

GPM311	Pagrindinė deklaracija	Main declaration
GPM311B	Su darbo santykiais susijusios pajamos ir išmokos	Employment income and social benefits
GPM311C	Individualios veiklos pajamos, įskaitant veiklą pagal verslo liudijimą	Individual activity income, including business certificate income
GPM311D1	Nekilnojamojo daikto, registruotino kilnojamojo daikto perleidimo nuosavybėn pajamos	Transfer of immovable property and of registered movable property
GPM311D2	Turto nuomos, finansinių priemonių, nenukirsto miško (apvaliosios medienos), atliekų, kito turto perleidimo nuosavybėn pajamos	Property lease, financial instruments, standing timber, waste, and transfer of other property
GPM311E	Palūkanos	Interest
GPM311F1	Kitos pajamos	Other income
GPM311F2	Kontroliuojamojo užsienio vieneto teigiamosios pajamos	Controlled foreign entity positive income
GPM311G	Iš pajamų atimamos išlaidos	Deductible expenses