Lithuania vs Thailand
Corporate Tax Comparison
Time of Update: Lithuania: 4/05/2026 / Thailand: 4/04/2026
Compare Lithuania and Thailand corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Lithuania vs Thailand Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Lithuania
Thailand
General CIT Rate:
17
General CIT Rate:
20%
CIT Return Due Date:
Before the 15th day of the sixth month in the next tax period.
CIT Return Due Date:
settled within the same 150-day period
CIT Payment Due Date:
Before the 15th day of the sixth month in the next tax period.
CIT Payment Due Date:
settled within the same 150-day period
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:
due two months after the close of the first six months of the company's accounting period
Withholding Tax (WHT)
Lithuania
Thailand
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/3
None-Resident Withholding Tax (Dividend/Interest/Royalty):
17/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Lithuania
Thailand
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate.
Effective Tax Rate (ETR)
Lithuania
Thailand
Composite Effective Average Tax Rate:
13.67%
Composite Effective Average Tax Rate:
19.61%
Composite Effective Marginal Tax Rate:
7.25%
Composite Effective Marginal Tax Rate:
21.74%
