Business certificate (VL) Sodra contributions
Fixed VSD and PSD of a business certificate (verslo liudijimas) for the days it is valid. Sodra contributions do not depend on income; the fixed GPM is set by your municipality, so it is not calculated here.
Sodra contributions
Fixed monthly amounts from the minimum monthly wage, not from income. Part of a month is proportional to the certificate days.
| Month | Days | VSD | PSD |
|---|---|---|---|
| January | 31/31 | €100.54 | €80.48 |
| February | 28/28 | €100.54 | €80.48 |
| March | 31/31 | €100.54 | €80.48 |
| April | 30/30 | €100.54 | €80.48 |
| May | 31/31 | €100.54 | €80.48 |
| June | 30/30 | €100.54 | €80.48 |
| July | 31/31 | €100.54 | €80.48 |
| August | 31/31 | €100.54 | €80.48 |
| September | 30/30 | €100.54 | €80.48 |
| October | 31/31 | €100.54 | €80.48 |
| November | 30/30 | €100.54 | €80.48 |
| December | 31/31 | €100.54 | €80.48 |
| Total | €1,206.48 | €965.76 | |
Rounded to the cent; VMI rounding rules may differ. Sodra certificate calculator
Source: sodra.lt (verslo liudijimas, 2026 m.) · verified 2026-10-27
Fixed GPM
The fixed GPM of a certificate is set by the municipality council and there is no national minimum (GPMĮ 6 str. 3 d.). It is paid before the certificate is issued; for part of a year it is proportional to the days. Pinigo does not calculate it: see the amounts at VMI.
VMI: business certificatesCertificate limits 2026
Income above the limit is added to your annual income and taxed at the GPMĮ 6 str. 1 d. rates. Pinigo does not calculate this tax or its Sodra contributions: see VMI.
Source: GPMĮ 6 str. 4 d. · verified 2026-10-27
With a services or production certificate, income from companies above €4,500 a year is taxed as individual activity income. Pinigo does not calculate this tax or its Sodra contributions: see VMI.
Income from a company that carries out the same activity is not covered by the certificate at all and is declared as individual activity income.
Source: Nutarimas Nr. 1797, 2.3.3 ir 2.4.1 p. · verified 2026-10-27
Invoices and tax estimates in one place
Pinigo keeps your invoices, expenses and the income and expense journal, and shows tax estimates from your own figures as you go.