Lithuania vs British Virgin Islands
Corporate Tax Comparison
Time of Update: Lithuania: 4/05/2026 / British Virgin Islands: 4/04/2026
Compare Lithuania and British Virgin Islands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Lithuania vs British Virgin Islands Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Lithuania
British Virgin Islands
General CIT Rate:
17
General CIT Rate:
The British Virgin Islands does not impose a corporate income tax on businesses. This tax-free environment is a significant reason why the BVI is an attractive destination for international businesses https://tradecouncil.org/corporate-income-tax-in-the-british-virgin-islands/
CIT Return Due Date:
Before the 15th day of the sixth month in the next tax period.
CIT Return Due Date:
N/A
CIT Payment Due Date:
Before the 15th day of the sixth month in the next tax period.
CIT Payment Due Date:
N/A
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:
N/A
Withholding Tax (WHT)
Lithuania
British Virgin Islands
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
17/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0%
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Lithuania
British Virgin Islands
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
0%
Effective Tax Rate (ETR)
Lithuania
British Virgin Islands
Composite Effective Average Tax Rate:
13.67%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
7.25%
Composite Effective Marginal Tax Rate:
