Baltic country	Latvia	Lithuania	Estonia
Personal Income Tax rate	25 % (dividends - 10%)	15% (dividends - 20%)	21%
Value Added Tax rate	22%	21%	20%
Corporate Income Tax rate	15 %	15%	21% on gross dividends (tax is calculated on the net amount at the rate of  21/79); undistributed profits are not taxed
Social Tax rate	35,09% from which 24.09% is paid by employer and 11% by the employee	39,98% - 41,6%	33%
Land Tax rate	1,5%	1,5%	0.1 - 2.5%
Real Property Tax rate	1,5% + 0,2% - 0,6% for living premises	0,3 - 1%	-

 

Personal Income Tax rate in Latvia: 25 % (dividends - 10%). Value Added Tax rate: 22%. Corporate Income Tax rate: 15 %. Social Tax rate: 35,09% from which 24.09% is paid by employer and 11% by the employee. Land Tax rate: 1,5%. Real Property Tax rate: 1,5% + 0,2% - 0,6% for living premises.

 

Personal Income Tax rate in Lithuania: 15% (dividends - 20%). Value Added Tax rate: 21%. Corporate Income Tax rate: 15 %. Social Tax rate: 39,98% - 41,6%. Land Tax rate: 1,5%. Real Property Tax rate: 0,3 - 1%.

 

Personal Income Tax rate in Estonia: 21% (dividends - 20%). Value Added Tax rate: 20%. Corporate Income Tax rate: 21% on gross dividends (tax is calculated on the net amount at the rate of  21/79); undistributed profits are not taxed. Social Tax rate: 33%. Land Tax rate: 0.1 - 2.5%. Real Property Tax rate: -

 

Download table "Tax rates in Latvia, Lithuania and Estonia 2012"