Lithuania GPM Tax Refund 2026: How to Get Your Money Back

Lithuania’s GPM income tax refund in 2026 exceeds €400 million — more than 850,000 residents are receiving or waiting for a refund from VMI. The average refund is around €470 per person. Many people don’t realise they are owed money, or don’t know the steps to claim it. Delays in acting can mean a later payment or a missed window entirely. This guide covers everything you need to know to receive your GPM tax refund in 2026.

What is a GPM overpayment and why does it occur?

Lithuania’s GPM (gyventojų pajamų mokestis) is deducted automatically from salaries every month. Employers apply a standard 20% rate on income up to €101,094 per year, or 32% above that threshold. However, the standard monthly withholding does not always match the final annual tax liability.

An overpayment arises when the tax withheld during the year is greater than your final annual tax obligation. Common reasons include: the personal income exemption (NPD) was not applied or was applied incorrectly, deductions for education, life insurance, or pension contributions were not factored in, or you were employed for only part of the year.

Example: an employee earned €18,000 during 2025. They are entitled to an NPD of €6,000, meaning only €12,000 is taxable. If the employer withheld GPM on the full €18,000 all year, the resulting overpayment is approximately €1,200.

How much is VMI refunding in 2026?

VMI confirmed that the 2025 tax filing season produced record results. The numbers are clear:

• More than 1.5 million residents filed declarations
• Approximately 850,000 residents have an overpayment to be refunded
• Total refund pool: more than €400 million
• Average refund per person: approximately €470
• ~500,000 residents owe additional tax totalling €440 million

But there’s more — some residents discover they are entitled to additional deductions only after filing. That is why filing a declaration is worthwhile even if your employer handles payroll taxes.

Who qualifies for a GPM refund?

Employees — if your employer applied a lower NPD than you were entitled to, or if you had multiple employers during the year, the final overpayment or underpayment is only calculated in your annual declaration.

Self-employed individuals — business expenses, Sodra contributions, and other deductions reduce taxable income. If advance GPM payments were too high during the year, the overpayment is refunded.

Pensioners with additional income — pension income is partially tax-exempt, and combining it with other income sources can result in either an overpayment or additional tax owed.

Investors — capital gains and dividend tax are calculated only in the annual declaration. If you used an investment account, any overpayment or liability is handled separately.

How to check your refund amount

Checking your GPM refund is straightforward through VMI’s EDS portal. Step by step:

1. Go to eDeklaravimas.vmi.lt and log in using Smart-ID, Mobile-ID, or your online banking.
2. Navigate to “Mano mokesčiai” (My taxes) → “GPM permoka / priemoka”.
3. You will see the calculated refund or additional payment based on your filed declaration.
4. Check the “Mokėjimai” (Payments) section to confirm your IBAN is correctly registered — refunds go to this account.
5. If IBAN is missing or incorrect — update it directly in the portal before your refund is processed.
6. If you have not yet filed — submit a GPM311 declaration or use the pre-filled declaration function, where VMI has already loaded your known data.

When will VMI pay the refund?

Here is where it gets important: if VMI decides to review your declaration (for example, an unusually large refund or unusual deductions), the refund may take longer — but VMI must notify you in writing or via EDS within 30 days if a review is triggered.

How to get your refund faster

• File as early as possible — EDS opens for declarations in February. Early filers consistently receive refunds faster.
• Use the pre-filled declaration — VMI aggregates data from your employer, Sodra, and banks; if correct, confirm in one click.
• Verify your IBAN in EDS — the most common reason refunds are not paid on time is a missing or incorrect bank account.
• Declare all deductions — life insurance, third-pillar pension contributions, and tuition expenses reduce your taxable income and increase your refund.
• Don’t amend without reason — each amendment resets the 30-day refund clock.

Common mistakes that delay your refund

• No bank account registered in EDS — the most frequent reason refunds go unpaid on time.
• NPD not applied — employees who did not submit an NPD application to their employer paid too much tax all year.
• Deductions not declared — life insurance, pension, and education deductions are not added automatically; you must include them in your declaration.
• Multiple employer situation — if NPD was applied by both employers simultaneously, you likely owe additional tax rather than a refund.
• Pre-filled declaration not reviewed — automatically populated declarations sometimes miss income sources or deductions.

Frequently asked questions