{
  "$comment": "Machine-readable companion to https://valem.run/calculators/lithuania/self-employed. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/lithuania/self-employed",
  "dataUrl": "https://valem.run/calculators/lithuania/self-employed.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Lithuania individuali veikla model by Valem (https://valem.run/calculators/lithuania/self-employed), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/lithuania/self-employed/verify",
  "country": "lithuania",
  "countryName": "Lithuania",
  "formula": "self-employed",
  "formulaName": "Individuali veikla",
  "title": "Individuali Veikla — Lithuania Freelancer Tax",
  "answer": "Your net income under Lithuania's individual activity certificate is revenue minus a 30% expense allowance, minus GPM income tax, VSD social insurance and PSD health insurance on the resulting profit.",
  "lang": "en",
  "currency": "EUR",
  "taxYear": "2026",
  "verification": {
    "claim": "shape-only",
    "statement": "The rates in this model are illustrative. Its 2 self-test cases confirm the engine reproduces the shape of the charge, but the schedule is not the official one, so the amount will not match a real bill. The cited sources name the document that would replace it.",
    "selfTestCases": 2,
    "ratesAreIllustrative": true,
    "sourcesCheckedOn": "2026-08-22"
  },
  "sources": [
    {
      "label": "PwC Tax Summaries — Lithuania individual significant developments",
      "url": "https://taxsummaries.pwc.com/lithuania/individual/significant-developments",
      "checked": "2026-08-22"
    },
    {
      "label": "InvoiceTrack — Lithuanian self-employed tax calculator (GPM, VSD, PSD)",
      "url": "https://invoicetrack.lt/en/individual-activity-tax-calculator/",
      "checked": "2026-08-22"
    }
  ],
  "terminalOutput": "netIncome",
  "inputs": [
    {
      "name": "annualRevenue",
      "type": "number",
      "label": "Annual revenue (EUR)",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "profit",
      "type": "number",
      "label": "Profit after 30% allowance",
      "format": "number",
      "formula": "$round(annualRevenue * (1 - $const.expenseAllowancePct), 2)"
    },
    {
      "name": "gpm",
      "type": "number",
      "label": "GPM income tax (5%)",
      "format": "number",
      "formula": "$round(profit * $const.gpmRate, 2)"
    },
    {
      "name": "vsd",
      "type": "number",
      "label": "VSD social insurance",
      "format": "number",
      "formula": "$round(profit * $const.contributionBasePct * $const.vsdRate, 2)"
    },
    {
      "name": "psd",
      "type": "number",
      "label": "PSD health insurance",
      "format": "number",
      "formula": "$round($max([profit * $const.contributionBasePct * $const.psdRate, $const.psdAnnualMinimum]), 2)"
    },
    {
      "name": "netIncome",
      "type": "number",
      "label": "Net income / year",
      "format": "number",
      "formula": "$round($max([0, profit - gpm - vsd - psd]), 2)"
    }
  ],
  "testCases": [
    {
      "description": "30,000 EUR revenue, flat 30% expense allowance",
      "given": {
        "annualRevenue": 30000
      },
      "expect": {
        "profit": 21000,
        "gpm": 1050,
        "vsd": 2366.28,
        "psd": 1319.22,
        "netIncome": 16264.5
      }
    },
    {
      "description": "low revenue where the PSD annual minimum binds",
      "given": {
        "annualRevenue": 8000
      },
      "expect": {
        "profit": 5600,
        "gpm": 280,
        "vsd": 631.01,
        "psd": 965.76,
        "netIncome": 3723.23
      }
    }
  ],
  "spec": {
    "id": "self-employed-lithuania",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "annualRevenue": {
          "type": "number",
          "minimum": 0
        },
        "profit": {
          "type": "number",
          "readOnly": true
        },
        "gpm": {
          "type": "number",
          "readOnly": true
        },
        "vsd": {
          "type": "number",
          "readOnly": true
        },
        "psd": {
          "type": "number",
          "readOnly": true
        },
        "netIncome": {
          "type": "number",
          "readOnly": true
        }
      },
      "required": [
        "annualRevenue"
      ]
    },
    "constants": {
      "expenseAllowancePct": 0.3,
      "gpmRate": 0.05,
      "vsdRate": 0.1252,
      "psdRate": 0.0698,
      "contributionBasePct": 0.9,
      "psdAnnualMinimum": 965.76
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ \"annualRevenue\": 30000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.profit",
        "expr": "$round(annualRevenue * (1 - $const.expenseAllowancePct), 2)"
      },
      {
        "path": "$.gpm",
        "expr": "$round(profit * $const.gpmRate, 2)"
      },
      {
        "path": "$.vsd",
        "expr": "$round(profit * $const.contributionBasePct * $const.vsdRate, 2)"
      },
      {
        "path": "$.psd",
        "expr": "$round($max([profit * $const.contributionBasePct * $const.psdRate, $const.psdAnnualMinimum]), 2)"
      },
      {
        "path": "$.netIncome",
        "expr": "$round($max([0, profit - gpm - vsd - psd]), 2)"
      }
    ],
    "constraints": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Self-employed net income",
          "layout": "vertical",
          "components": [
            {
              "id": "illustrativeNotice",
              "type": "alert",
              "variant": "warning",
              "label": "Illustrative rates — not the official schedule",
              "text": "'Individual-activity GPM actually rises in bands above roughly 20,000 EUR of annual profit (up to 15%); this model applies the flat 5% starting rate throughout to show the shape of the calculation, not the exact bill at every income level. Actual expenses can be deducted instead of the flat 30% allowance. Not tax advice.'"
            },
            {
              "id": "revenueField",
              "type": "numericField",
              "label": "Annual revenue (EUR)",
              "bind": "$.annualRevenue",
              "placeholder": "30000"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netTile",
                  "type": "statTile",
                  "label": "Net income / year",
                  "bind": "$.netIncome",
                  "format": "number"
                },
                {
                  "id": "profitTile",
                  "type": "statTile",
                  "label": "Profit after 30% allowance",
                  "bind": "$.profit",
                  "format": "number"
                }
              ]
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "Where it goes",
              "items": [
                {
                  "label": "Valstybinė mokesčių inspekcija (VMI) — Individuali veikla",
                  "url": "https://www.vmi.lt/evmi/individuali-veikla",
                  "date": "2026-08-22"
                },
                {
                  "label": "GPM income tax (5%)",
                  "bind": "$.gpm",
                  "format": "number"
                },
                {
                  "label": "VSD social insurance",
                  "bind": "$.vsd",
                  "format": "number"
                },
                {
                  "label": "PSD health insurance",
                  "bind": "$.psd",
                  "format": "number"
                }
              ]
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "items": [
                {
                  "label": "PwC Tax Summaries — Lithuania individual significant developments",
                  "url": "https://taxsummaries.pwc.com/lithuania/individual/significant-developments",
                  "date": "2026-08-22"
                },
                {
                  "label": "InvoiceTrack — Lithuanian self-employed tax calculator (GPM, VSD, PSD)",
                  "url": "https://invoicetrack.lt/en/individual-activity-tax-calculator/",
                  "date": "2026-08-22"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "30,000 EUR revenue, flat 30% expense allowance",
        "given": {
          "$.annualRevenue": 30000
        },
        "expect": {
          "$.profit": 21000,
          "$.gpm": 1050,
          "$.vsd": 2366.28,
          "$.psd": 1319.22,
          "$.netIncome": 16264.5
        }
      },
      {
        "description": "low revenue where the PSD annual minimum binds",
        "given": {
          "$.annualRevenue": 8000
        },
        "expect": {
          "$.profit": 5600,
          "$.gpm": 280,
          "$.vsd": 631.01,
          "$.psd": 965.76,
          "$.netIncome": 3723.23
        }
      }
    ]
  }
}