Corporate Tax Comparison

Lithuania vs Norway

Compare Lithuania and Norway corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Lithuania: 4/05/2026 · Norway: 4/05/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Lithuania

Norway

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Lithuania: 4/05/2026 · Norway: 4/05/2026

Corporate Income Tax (CIT)

Lithuania

Norway

General CIT Rate:

22 (25% of some companies in the financial sector).

CIT Return Due Date:

Before the 15th day of the sixth month in the next tax period.

CIT Return Due Date:

At the end of May of the next fiscal year (according to the oil tax system, the end of April). Other requirements may apply to specific business sectors, such as hydroelectric power.

CIT Payment Due Date:

Before the 15th day of the sixth month in the next tax period.

CIT Payment Due Date:

Tax arrears must be paid within three weeks after the assessment is announced.

CIT Estimated Payment Due Date:

Prepaid CIT must be paid before the 15th of the last month of the corresponding quarter.

CIT Estimated Payment Due Date:

February 15 and April 15.

Withholding Tax (WHT)

Lithuania

Norway

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

17/10/10

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

Value-Added Tax (VAT)

Lithuania

Norway

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Lithuania

Norway

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate.

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate.

Effective Tax Rate (ETR)

Lithuania

Norway

Composite Effective Average Tax Rate:

13.67%

Composite Effective Average Tax Rate:

21.41%

Composite Effective Marginal Tax Rate:

7.25%

Composite Effective Marginal Tax Rate:

23.11%

A Full-Service Consulting Firm Backs You Up

TKEG Expat is your trusted overseas business partner. We are the retail consulting department of THE KEITH &EVEN GROUP, a Hong Kong-based global consulting agency with access to 50 markets, covering approximately 72 percent of global GDP.
With its strategic advantages, we can connect customers to opportunities worldwide and serve them in 21 industries.

Learn More About THE KEITH & EVEN GROUP >

A Full-Service Consulting Firm Backs You Up

Corporate Clients

Do You Represent A Big Corporation Or Already Have 10 Million USD In Revenue?

If you represent a big corporation, or if your company already has more than $10 million USD in revenue, you may be interested in the enterprise solutions provided by THE KEITH &EVEN GROUP.

Enterprise Solutions >