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.