This deadline has passed
The 4 May 2026 deadline discussed in this article has passed. This page remains as an archive. Check the State Tax Inspectorate of Lithuania for current deadlines and donation rules.
By 4 May 2026, anyone who paid personal income tax (GPM) in Lithuania in 2025 can direct a portion of it to a chosen organisation — NGOs, artists, Lithuanian communities abroad, trade unions, or political parties. The State Tax Inspectorate (VMI) reports that nearly 400,000 applications for 2025 income have already been submitted.
- Who can apply: anyone who paid GPM in 2025 (employees, self-employed, etc.)
- Deadline: 4 May 2026 — cannot be extended
- How: online only, through EDS
- How much: up to 1.2% GPM for NGOs/artists; up to 0.6% for political organisations and trade unions
Who Can Donate?
Any resident who paid GPM from their 2025 income — whether through an employer or independently. Eligible income includes: salary, capital gains from property sales, income from self-employment, and other taxable income.
How Much Can Be Directed?
| Recipient type | Maximum GPM share |
|---|---|
| NGOs, artists, Lithuanian communities abroad | up to 1.2% |
| Political organisations (parties, committees) | up to 0.6% |
| Trade unions and their associations | up to 0.6% |
How to Apply
Applications are submitted online only — using the dedicated wizard in the Electronic Declaration System (EDS).
One application can cover up to 5 consecutive tax years — the current year and four future ones. If you applied in a previous year and the designated period has not yet expired, you do not need to reapply — as long as the chosen organisation still holds valid recipient status.
What If You Already Applied in a Previous Year?
If your previous application still covers the current tax year — and the organisation meets all requirements (valid recipient status, NGO status, etc.) — you do not need to submit a new one. The donation will be processed automatically.
Frequently Asked Questions
Can I donate if my employer paid my GPM on my behalf?
Yes. It does not matter who physically transferred the tax — any resident for whom GPM was calculated and paid can direct part of it.
Where can I find eligible organisations?
The full list is on the VMI website. The EDS wizard also lets you search by organisation name.
Can I donate to more than one organisation?
Yes, but the total percentage allocated cannot exceed the limits set for each recipient type.
What happens if I miss the 4 May deadline?
The application will not be accepted and no donation will be made. The deadline cannot be extended under any circumstances.
Related articles
When a GPM Support Transfer Is Considered Correct
A common misunderstanding is expecting an immediate transfer right after submitting the support form. In practice, timing depends on the final tax assessment cycle. If your annual declaration is adjusted, reviewed, or filed later, support transfer timing can move as well. This does not automatically mean rejection.
Practical Verification Checklist
- Check whether the recipient details match official registry data exactly.
- Confirm the selected tax period is correct.
- Review whether your declaration still has pending corrections or requests.
- If you had multiple income streams, verify the final GPM calculation status.
If payment is delayed beyond normal timing, submit a direct inquiry through official VMI channels and include your relevant reference details. Concrete case references usually lead to clearer responses than generic support questions. In many cases, delays are resolved once declaration data is fully synchronized.
Most Frequent Mistake
The most frequent mistake is treating submission date as guaranteed payment date. The support transfer is tied to tax processing reality, not only to form submission. For this reason, always track both your support form and your declaration status in parallel.
What to Do If You Receive a Generic Reply
If the response is vague, ask for the exact reason behind the delay: missing data, declaration correction, or technical synchronization stage. Keep a clear timeline of your submissions and received answers. A precise follow-up question usually produces a practical next step much faster than broad communication.