What is the VSD rate for individual activity in 2026?

The VSD (state social insurance / Sodra) rate for individual activity is 12.52%. These contributions build pension savings and entitle you to maternity, sickness and incapacity benefits.

What is the PSD rate for individual activity in 2026?

The PSD (compulsory health insurance) rate is 6.98%. PSD contributions entitle you to free healthcare in state hospitals and clinics.

When are VSD and PSD contributions due?

VSD and PSD are paid quarterly: by March 31, June 30, September 30 and December 31 — a quarter of the annual amount each time. Late payment accrues interest of 0.03% per day.

Can VSD and PSD be deducted from GPM?

Yes — but only under the actual-expenses method. VSD and PSD amounts actually paid are allowed deductions that reduce the GPM base (Art. 18 §11). Under the flat-rate method they cannot be deducted — the 30% flat rate replaces all deductions.

Is VSD waived in the first year of activity?

Yes — in the first calendar year of individual activity, VSD (Sodra) contributions are exempt. The exemption runs until December 31 of the starting year, regardless of the registration date. PSD and GPM are due from the very first day of activity.

How does VSD differ for an MB member vs. an IV earner?

For MB members VSD is calculated on personal withdrawals, not the whole turnover. In addition, the MB VSD base is 50% of the withdrawal amount in H1 2026 and 90% from July 1. For IV earners VSD is calculated on the Sodra base derived from all income, at the same 12.52% rate.

On what amount are VSD and PSD calculated?

Not on all income, but on the Sodra base: taxable income (flat-rate — 70% of income; actual — income minus expenses) multiplied by 90%, capped at 43 VDU per year (99,422.45 € in 2026). VSD 12.52% and PSD 6.98% are taken from this base.

What is the minimum PSD contribution when income is very low?

In 2026 the minimum PSD contribution is 80.48 € per month (6.98% of the minimum monthly wage). This floor applies when a person is not insured on another basis and income is very low — PSD cannot fall below this minimum.

VSD + PSD · 2026 rates

VSD & PSD Calculator

Calculate Sodra and health-insurance contributions for Lithuanian individual activity. See the payment deadlines and how the contributions affect your GPM.

Updated: July 2026 · Based on the 2026 Sodra rates

Greitas atsakymas

For individual activity in 2026 the VSD (Sodra) rate is 12.52% and PSD (health insurance) is 6.98%. They are calculated not on all income but on the Sodra base: 90% of taxable income, capped at 43 VDU (99,422.45 €). Paid quarterly.

VSD 12.52% + PSD 6.98% on the Sodra base (90% of taxable income).
Annual ceiling: 43 VDU = 99,422.45 € (2026).
Minimum PSD: 80.48 €/month when income is very low.
Deadlines: March 31, June 30, September 30, December 31 (¼ of the annual amount).

12.52%

VSD — Sodra

Pension and social insurance

✓ Pension savings

✓ Maternity benefit

✓ Incapacity benefit

6.98%

PSD — Health insurance

Compulsory health insurance

✓ Free consultations

✓ State hospitals

✓ Reimbursed medicines

Payment Deadlines in 2026

January–March

March 31

April–June

June 30

July–September

September 30

October–December

December 31

A quarter of the annual amount is paid each quarter. Late payment accrues 0.03% interest per day.

Actual-Expenses Method: VSD and PSD Reduce GPM

Under the actual-expenses method, VSD and PSD amounts actually paid count as allowed deductions (GPM law Art. 18 §11). The GPM base is then:

GPM base = income − business expenses − VSD − PSD

Under the flat-rate method this rule does not apply — the 30% flat rate automatically replaces all deductions.

VSD and PSD Calculation Examples (2026)

Flat-rate examples. Sodra base = 90% × taxable income (flat-rate = 70% of income):

If you earn 12,000 €

Sodra base7,560.00 €

VSD (12.52%)946.51 €

PSD (6.98%)965.76 €

Total / year1,912.27 €

Per quarter478.07 €

If you earn 20,000 €

Sodra base12,600.00 €

VSD (12.52%)1,577.52 €

PSD (6.98%)965.76 €

Total / year2,543.28 €

Per quarter635.82 €

If you earn 30,000 €

Sodra base18,900.00 €

VSD (12.52%)2,366.28 €

PSD (6.98%)1,319.22 €

Total / year3,685.50 €

Per quarter921.38 €

Under the actual-expenses method the base is derived from income minus expenses. For the full IV tax total, see the IV calculator.

The First Year of Activity — VSD Exemption

In the first calendar year of individual activity, VSD (Sodra) contributions are not due. The exemption ends on December 31 of the starting year — not 12 months after registration.

Important: PSD and GPM are due from the very first day of activity, regardless of whether it is your first year.

Related Calculators

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GPM + VSD + PSD in one place

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Frequently Asked Questions about VSD and PSD

IV Mokesčių Skaičiuoklė

GPM + VSD + PSD · 2026 m. tarifai

Metinės pajamos30 000,00 €

6 000 €90 000 €

Išlaidų metodas

GPM (20%)1 190,00 €

VSD — Sodra (12.52%)2 366,28 €

PSD — Ligonių kasa (6.98%)1 319,22 €

Iš viso mokesčių4 875,50 €

Grynas pelnas25 124,50 €

Mokesčių našta nuo pajamų16.3%

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