How the Lithuania individuali veikla calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Annual revenue (EUR) | annualRevenue | number |
The formula
Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.
| Derived value | Field | Formula (JSONata) |
|---|---|---|
| Profit after 30% allowance | profit | $round(annualRevenue * (1 - $const.expenseAllowancePct), 2) |
| GPM income tax (5%) | gpm | $round(profit * $const.gpmRate, 2) |
| VSD social insurance | vsd | $round(profit * $const.contributionBasePct * $const.vsdRate, 2) |
| PSD health insurance | psd | $round($max([profit * $const.contributionBasePct * $const.psdRate, $const.psdAnnualMinimum]), 2) |
| Net income / year | netIncome | $round($max([0, profit - gpm - vsd - psd]), 2) |
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
| Constant | Value |
|---|---|
expenseAllowancePct | 0.3 |
gpmRate | 0.05 |
vsdRate | 0.1252 |
psdRate | 0.0698 |
contributionBasePct | 0.9 |
psdAnnualMinimum | 965.76 |
Test vectors (2)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — 30,000 EUR revenue, flat 30% expense allowance
given annualRevenue | 30000 |
|---|---|
expect profit | 21000 |
expect gpm | 1050 |
expect vsd | 2366.28 |
expect psd | 1319.22 |
expect netIncome | 16264.5 |
Case 2 — low revenue where the PSD annual minimum binds
given annualRevenue | 8000 |
|---|---|
expect profit | 5600 |
expect gpm | 280 |
expect vsd | 631.01 |
expect psd | 965.76 |
expect netIncome | 3723.23 |
Sources
- PwC Tax Summaries — Lithuania individual significant developments · checked 2026-08-22
- InvoiceTrack — Lithuanian self-employed tax calculator (GPM, VSD, PSD) · checked 2026-08-22
Check it yourself — and reuse it
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.
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