Israel vs Lithuania
Corporate Tax Comparison
Time of Update: Israel: 4/04/2026 / Lithuania: 4/05/2026
Compare Israel and Lithuania corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Israel vs Lithuania Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Israel
Lithuania
General CIT Rate:
23
General CIT Rate:
17
CIT Return Due Date:
Within five months after the end of the tax year.
CIT Return Due Date:
Before the 15th day of the sixth month in the next tax period.
CIT Payment Due Date:
If the remaining balance is paid before the end of the first month after the end of the tax year, the taxpayer should be completely exempt from any interest and linkage differences.
CIT Payment Due Date:
Before the 15th day of the sixth month in the next tax period.
CIT Estimated Payment Due Date:
Taxpayers must prepay their taxes on a monthly basis before the 15th of each month. According to a fixed percentage of the company's turnover, there are 12 months of prepayments, or based on the previous year's tax assessment, there are 10 months of payments starting from the second month of the company's tax year.
CIT Estimated Payment Due Date:
Prepaid CIT must be paid before the 15th of the last month of the corresponding quarter.
Withholding Tax (WHT)
Israel
Lithuania
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
17/10/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Israel
Lithuania
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)
Israel
Lithuania
Composite Effective Average Tax Rate:
21.47%
Composite Effective Average Tax Rate:
13.67%
Composite Effective Marginal Tax Rate:
16.63%
Composite Effective Marginal Tax Rate:
7.25%
