Over one million Lithuanian residents have already filed their personal income tax (GPM) declarations. The State Tax Inspectorate (VMI) reminds everyone else that the deadline is May 4, 2026 — here’s who is required to file and what refunds have already been processed.
- Over a million residents have already filed — VMI urges the rest not to delay
- Filing is mandatory for self-employed persons, property sellers, landlords, recipients of large gifts, and others
- Deadline: May 4, 2026
- Overpayment refunds for correct declarations will be completed by July 31, 2026
How many residents have already filed
The State Tax Inspectorate (VMI) reports that over 1,000,000 residents have submitted their declarations. Around 700,000 of them declared GPM overpayments totalling approximately €330 million. Another 250,000 residents owe nearly €130 million in GPM.
So far, VMI has already refunded over €85 million in overpayments. Everyone who filed correctly and on time will receive their refund no later than July 31, 2026.
Who must file an income declaration
You must file your income tax declaration by May 4, 2026 if you:
- Conducted individual (self-employed) activity — even if you earned no income
- Applied a higher-than-entitled annual Tax-Free Allowance (NPD)
- Sold a car owned for less than 3 years, or real estate owned for less than 10 years
- Rented property to individuals who were not conducting business activities
- Received gifts exceeding €2,500 from non-family members
- Earned interest from loans, deposits, or securities exceeding €500
- Held a position that legally requires asset and income declaration (or your spouse did)
- Want to claim GPM tax deductions
Income declarations must be filed by May 4, 2026. Don’t wait until the last day — the system may be overloaded.
What this means in practice
If you fall into any of the categories listed above, filing is mandatory. But even if you’re not required to file, it may be worth doing so — if you overpaid GPM during the year, you can get a refund. This is especially relevant for those who claimed deductions for life insurance, mortgage payments, or voluntary pension contributions.
You can file online through the VMI e-system. VMI also offers free seminars — registration is available on their website. For assistance, call +370 5 260 5060 (Mon–Thu 8:00–17:00, Fri 8:00–15:45).
Visiting a VMI service office requires advance registration. VMI also provides video tutorials in Lithuanian, English, and Russian on their YouTube channel.
GPM charity allocation
You can allocate a portion of your paid GPM to charity — it costs you nothing and helps your chosen organisation. Learn more about charity allocation on the VMI website.
Self-employed persons, property sellers, landlords, and others must file their income declarations by May 4. Refunds are processed by July 31. Filing is worthwhile for everyone — you may be entitled to a GPM refund, and you can direct part of your tax to charity.
Frequently asked questions
Do I need to file if I only worked under an employment contract?
If you only worked under an employment contract and didn’t apply any additional deductions, filing is not mandatory. However, if you want to reclaim part of your GPM (e.g., for life insurance or pension contributions), it’s worth filing.
When will I receive my GPM refund?
VMI processes refunds in stages. Everyone who filed correctly will receive their overpayment by July 31, 2026. The earlier you file, the sooner you may receive the refund.
What if I’m not sure whether I need to file?
You can find details on the VMI website or call +370 5 260 5060 for consultation. VMI also runs free seminars on the topic.
Practical checklist before filing
Before filing an income declaration, it is useful to gather documents and data from different sources: salary information, self-employment income and expenses, bank interest, foreign income, insurance or study payments, property-sale data and information about possible tax reliefs. Even when some data appears automatically in the declaration, the resident remains responsible for the final submission.
Income from several sources deserves extra care. If a person had employment income, self-employment income, platform income or foreign income in the same year, the automatically prepared lines may not answer every question. It is worth checking whether the income type is correct and whether any mandatory annexes are missing.
After submission, the declaration can be corrected if an error is found or additional information becomes available. The safest approach is not to wait until the last day, because a payable amount, refund or request for supporting documents may become clear only after the full declaration has been reviewed.
If a declaration line is unclear, it is usually better to check where the data came from before deleting or changing a number by guesswork. Information often comes from an employer, bank, insurance company or another third party. If the source made an error, that source may need to correct the submitted data, because a resident’s manual correction does not always solve the mismatch.
A simple document routine also improves filing quality: keep invoices, certificates, contracts and bank statements in one place throughout the year. The declaration then becomes a data check rather than a last-minute search. This is especially important for people with self-employment income, foreign clients or job changes during the year.
If uncertainty remains after checking the data, it is better to ask VMI or a qualified adviser before submitting the declaration. Clarifying the issue early usually takes less time than correcting a filed declaration later, dealing with interest or disputing an incorrectly applied relief.