State Tax Inspectorate Submits PIT Law Commentary Drafts for Public Consultation

On September 28, 2026, the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania (VMI) published drafts of official commentaries on three articles of the Law on Personal Income Tax (PIT) for public consultation. This procedure gives accounting professionals and taxpayers the opportunity to review proposed administrative guidelines before their final adoption.

The public consultation covers draft commentaries for the following provisions:

1. Article 6 of the PIT Law, detailing the application of income tax rates to various categories of taxable income.
2. Article 18-2 of the PIT Law (new wording), which specifies the calculation of tax payable on self-employment income, including the rules and formulas governing the tax credit that affects both final tax liabilities and the reporting logic in annual tax return form GPM311.
3. Article 34, Part 1 of the PIT Law, clarifying the tax administrator's statutory obligation to provide declaration forms and methodological guidelines free of charge.

The consultation is conducted under the Rules for Drafting, Coordinating, and Publishing Summarised Explanations of Tax Laws, approved by Order No. VA-29 of April 25, 2023. VMI noted that it will only review substantiated comments regarding the clarity, interpretation, and application of the commentaries. Proposals to amend statutory provisions of the law itself, purely editorial corrections, or non-specific remarks will not be evaluated.

Interested parties may submit substantiated feedback and suggestions until October 9, 2026, by emailing komentaru.projektai@vmi.lt. Following the consultation period, an evaluation summary of all received feedback will be published on the official VMI website for at least 5 working days prior to final approval.