立陶宛的税收：基准和政策选择

Taxes in Lithuania:Benchmarking and PolicyOptions Lukas Boer, Tara Iyer, Martin Grote, Tibor Hanappi, and FayçalSawadogo SIP/2025/137 IMF Selected Issues Papers are prepared by IMF staff asbackground documentation for periodic consultations withmember countries.It is based on the information available atthe time it was completed on July29, 2025. This paper is alsopublished separately as IMF Country Report No 25/259. 2025OCT IMF Selected Issues PaperEuropean Department Taxes in Lithuania: Benchmarking and Policy Options, Republic of LithuaniaPrepared by Lukas Boer, Tara Iyer, Martin Grote, Tibor Hanappi, and Fayçal Sawadogo* Authorized for distribution by Kazuko ShironoOctober2025 IMF Selected Issues Papersare prepared by IMF staff as background documentation for periodicconsultations with member countries.It is based on the information available at the time it wascompleted on July29, 2025. This paper is also published separately as IMF Country Report No 25/259. ABSTRACT:Lithuania faces immediate fiscal challenges from increased defense needs adding to the existinglong-term spending pressures. Tackling these requires a multifaceted strategy, including revenue mobilizationto ensure fiscal sustainability. This note examines tax policy options, assessing potential changes and theireffects. It benchmarks Lithuania’s tax system with Baltic and European peers and analyzes revenuemobilization scenarios. Findings suggest that improving VAT efficiency, and adjusting personal income andproperty taxes, could boost revenues while enhancing progressivity. RECOMMENDED CITATION:Boer, L., T. Iyer, M. Grote, T. Hanappi and F. Sawadogo, 2025, “Taxes inLithuania: Benchmarking and Policy Options, Republic of Lithuania.” IMF Selected Issues Paper 2025/137. Taxes in Lithuania: Benchmarkingand Policy Options Republic of Lithuania Prepared by Lukas Boer, Tara Iyer, Martin Grote, Tibor Hanappi, andFayçal Sawadogo1 REPUBLIC OF LITHUANIA SELECTED ISSUES ApprovedByEuropean DepartmentPrepared ByLukas Boer,Tara Iyer,Martin Grote, TiborHanappi, andFayçal Sawadogo TAXES IN LITHUANIA: BENCHMARKING AND POLICY OPTIONS A. Motivation and Benchmarking ______________________________________________________2B. Direct Taxes _________________________________________________________________________6C. Indirect Taxes _____________________________________________________________________ 10D. Conclusion________________________________________________________________________ 11 FIGURES 1. Benchmarking Tax Revenues ________________________________________________________42. Tax Potential ________________________________________________________________________63. Personal Income Tax System Characteristics and Scenarios _________________________84. Property Taxes ______________________________________________________________________9 TABLES 1. Government’s Proposed Tax Policy Changes and Expected Revenue Impact ________32. Benchmarking the Tax System ______________________________________________________53. Marginal Tax Rates – 2024 System and Alternatives_________________________________74. Staff Proposal for Tax Policy Change Options and Expected Revenue Impact _____ 11 References___________________________________________________________________________ 12 TAXES IN LITHUANIA: BENCHMARKING AND POLICYOPTIONS1 Lithuania faces immediate fiscal challenges from increased defense needs adding to the existing long-term spending pressures. Tackling these requires a multifaceted strategy, including revenuemobilization to ensure fiscal sustainability. This note examines tax policy options, assessing potentialchanges and their effects. It benchmarks Lithuania’s tax system with Baltic and European peers andanalyzes revenue mobilization scenarios. Findings suggest that improving VAT efficiency, andadjusting personal income and property taxes, could boost revenues while enhancing progressivity. A.Motivation and Benchmarking 1.Lithuania faces a near-term need to boost defense spending adding to other mountinglong-term spending pressures.The long-term pressures are related to the ageing population andinvestment needs for green transition. Defense spending is expected to increase by an additional 2percent of GDP relative to previous 2024 projections—and would reach 5 percent annually from2026-30. While financing could partly come from debt or EU funds—mobilizing tax revenues wouldbe an essential part of a more comprehensive fiscal package ensuring fiscal sustainability, especiallygiven the multi-year scope and permanent component of spending pressures. 2.There have been some recent legislative changes related to national security needsand tax policies.Lithuania’s defense fund package adopted in 2024—intended to raise revenues foran increase of defense spending to 3-3.5 percent of GDP—included an increase in the corporateincome tax (CIT) from 15 to 16 percent, a faster increase in the CO₂ component for energy productsfrom 2025 to 2030, the inclu