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.