Lithuania vs Paraguay
Corporate Tax Comparison
Time of Update: Lithuania: 4/05/2026 / Paraguay: 4/06/2026
Compare Lithuania and Paraguay corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Lithuania vs Paraguay Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Lithuania
Paraguay
General CIT Rate:
17
General CIT Rate:
10%
CIT Return Due Date:
Before the 15th day of the sixth month in the next tax period.
CIT Return Due Date:
By the end of the 4th month following fiscal year-end
CIT Payment Due Date:
Before the 15th day of the sixth month in the next tax period.
CIT Payment Due Date:
By the end of the 4th month following fiscal year-end
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:
Quarterly advance payments
Withholding Tax (WHT)
Lithuania
Paraguay
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
8/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
17/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Lithuania
Paraguay
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
10%
Effective Tax Rate (ETR)
Lithuania
Paraguay
Composite Effective Average Tax Rate:
13.67%
Composite Effective Average Tax Rate:
9.44%
Composite Effective Marginal Tax Rate:
7.25%
Composite Effective Marginal Tax Rate:
7.00%
