Do these 3 things before closing this tab:
1Repair Windows errors before they cause bigger problems2Fix the driver behind crashes, sound loss and screen glitches3Clear out junk files and repair common Windows errorsA reliable Lithuanian tax calculator should identify the tax year and income type, show how it arrived at each figure, and cite the rule behind that line. If a required fact or applicable rule is unknown, it should say what it cannot calculate instead of filling the gap with an outdated rate. VMI lists official calculators, but the available information does not establish that one tool handles every situation or provides a legal citation for every result.
Start with an official estimate, but check its tax year
The State Tax Inspectorate of Lithuania (VMI) lists calculators and other helpers, including tools for individual activity and annual personal income tax (GPM). Its directory is a sensible starting point for an estimate, but the listing alone does not show that every calculator covers every taxpayer or case.
Sodra’s calculator index describes an individual-activity calculator that estimates taxes and contributions due to Sodra and VMI. The individual-activity page surfaced for this article offers calculation years 2025, 2024, 2023, and 2022—not 2026. It asks for income, expenses, PSD and VSD already paid, and pension information. That page is therefore not evidence of a verified 2026 calculation. Check the selected year before relying on any result.
| Official source or tool | What it covers, as described | Year coverage established here | What to watch for |
|---|---|---|---|
| VMI calculators and helpers directory | Lists tools including individual activity and annual GPM calculators | The directory listing does not establish a supported year for every calculator | Open the relevant tool and confirm its year and scope |
| Sodra individual-activity calculator | Estimates taxes and contributions due to Sodra and VMI; asks about income, expenses, payments, and pension information | 2025, 2024, 2023, and 2022 on the surfaced page | Do not treat it as verified for 2026 |
These descriptions come from VMI’s calculator directory and Sodra’s calculator pages. Neither description establishes that a tool cites the governing law beside every result line.
#1 Best Overall
- Profitability calculations; cash flow function Calculates NPV and IRR for uneven cash flows
- Time-value-of-money and Amortization keys solve problems including: pension calculations, loans, mortgages, etc.
- Ideal calculator for students, managers and statisticians
- Built-in functionality : List-based one- and two-variable statistics with four regression options: linear, logarithmic, exponential and power
- The BA II Plus calculator is approved for use on the following professional exams: Chartered Financial Analyst exam. GARP Financial Risk Manager (FRM) exam. Certified Management Accountants exam
For 2026, GPM depends on the income category
VMI states that the general annual GPM rates effective from 1 January 2026 are progressive: 20% on the portion of annual income up to 36 average wages (VDU), 25% on the portion above 36 and up to 60 VDU, and 32% on the portion above 60 VDU. VMI gives the 2026 thresholds as €83,237.40 for 36 VDU and €138,729 for 60 VDU. These are annual thresholds for the stated tax year, not flat rates applied to all income.
Qualifying individual-activity income has a separate calculation
VMI’s 2026 guidance describes a tax-credit calculation for taxable income from individual activity. Taxable profit means income less allowable deductions. For taxable individual-activity income up to €42,500, the calculation starts with 20% and subtracts an income-tax credit. The credit makes the effective rate 5% when taxable income is up to €20,000; between €20,000 and €42,500, the effective rate rises from 5% to 20%. If taxable individual-activity income exceeds €42,500, the credit does not apply and the income is included with other annual income under the general rates.
Rank #2
- PROFESSIONAL FINANCIAL CALCULATOR : Built-in TVM, IRR, NPV. Engineered for business analysts, real estate investors, accountants, and finance students.
- ADVANCED CASH FLOW & AMORTIZATION : Execute time value of money, break-even analysis, depreciation schedules, and bond pricing. Trusted for professional exam prep", MBA coursework, and banking certifications.
- CATIGA CF-300 : Flip-open hard case with a snap-close design for a secure fit. Compact and portable: designed for daily professional use in office, classroom, or on-site.
- ALL-IN-ONE FOR PROFESSIONALS : From NPV/IRR for real estate analysis to statistical calculations for business analysts. Handles probability, linear regression, and complex financial formulas.
- MORTGAGE, LOAN & INVESTMENT CALCULATOR : Covers bond pricing, loan amortization, investment analysis, and exam-level computations. Your go-to accounting calculator, business calculator, and real estate calculator in one device.
VMI’s example for 2026: a person with €30,000 of taxable individual-activity income and no other income has a €2,500 credit. GPM is €3,500: 20% of €30,000 (€6,000) less the €2,500 credit. It is an example of the stated calculation, not a universal estimate for someone with different income or deductions.
Other income can change which general-rate band applies
VMI’s example of a resident with €84,000 of employment income and €30,000 of taxable individual-activity income shows why a calculator must ask about income beyond the category being estimated. In that example, individual-activity income is counted first when determining the general progressive threshold: €53,237.40 of employment income remains in the 20% band, and €30,762.60 is subject to 25%. A standalone salary or freelance estimate cannot simply be applied to this mixed-income case.
Rank #3
- HP 10BII+ FOR STUDENTS & PROFESSIONALS – This HP calculator is built for business, finance, accounting, and statistics courses. Perfect for learners and professionals who need to solve common financial problems quickly without memorizing formulas or relying on spreadsheets.
- 100+ FUNCTIONS FOR REAL WORLD MATH – Quickly solve time value of money, interest rates, loan payments, NPV, IRR, cash flows, and more. The 10bII+ also includes probability distributions for statistics courses—a feature not often found in financial calculators.
- ALGORITHMIC INPUT WITH DEDICATED KEYS – This high-school/college calculator uses algebraic and chain logic with minimal keystrokes. Layout appears the same as standard calculators for easy learning. Dedicated keys give quick access to commonly used financial and statistical functions
- APPROVED FOR MAJOR EXAMS – The HP 10bII+ algebra calculator is permitted for use on SAT, PSAT/NMSQT, and AP tests. An ideal statistics calculator and business calculator for school finance and accounting students preparing for class, coursework, or standardized exams.
- INCLUDES TRAVEL CASE, CLEANING CLOTH & BATTERIES– Slim, durable, and easy to keep on hand or store in a backpack or locker. Includes a protective case, cleaning cloth, and batteries so it’s ready out of the box. Large screen with clear contrast (non-backlit) is easy to read during exams or lectures.
VMI’s 2026 rates guidance and the consolidated Personal Income Tax Law (GPMĮ) are the relevant starting points for checking GPM. The English translation of the consolidated law is described as unofficial and covers the period 1 January through 31 December 2026. A calculator should make the applicable year and income category visible rather than presenting a rate without context.
Keep GPM, PSD, and VSD as separate lines
For individual activity under a certificate, VMI lists three payable categories: personal income tax (GPM), compulsory health insurance contributions (PSD), and state social insurance contributions (VSD). VMI directs taxpayers to Sodra for PSD and VSD payment information. These are distinct obligations, not interchangeable names for one tax.
Rank #4
- Solves time-value-of-money calculations such as annuities, mortgages, leases, savings, and more
- Performs cash-flow analysis for up to 32 uneven cash flows with up to 4-digit frequencies
- Calculates various financial functions: Net Future Value Net present Value Modified Internal Rate of Return Internal Rate of Return Modified Duration Payback Discounted Payback
- The Texas Instruments BAII Plus Professional features an Automatic Power Down (APD) function for extended battery life
- Prompted display guides you through financial calculations showing current variable and label. Ten-digit display
The available material does not establish the precise current PSD and VSD rates, contribution bases, limits, exemptions, or a Sodra calculator for 2026. A calculator that cannot verify those rules should not add guessed or older percentages to GPM and call the result a 2026 total. It can show a verified GPM result separately and identify the contribution lines as unresolved, with a pointer to current VMI or Sodra information.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What every result line should tell you
A citation is useful only if it lets the reader understand why a number appears. A well-designed result should attach its explanation to the line it supports, not bury all the rules in a general disclaimer.
Quick wins for a faster PC:
Fix the driver behind crashes, sound loss and screen glitchesFind Drivers →Repair Windows errors before they cause bigger problemsFix Now →Scan for outdated or missing drivers - takes under a minuteDriver Scan →Best Value
- Brand New in box; The product ships with all relevant accessories
- Dedicated keys allow easy access to common financial and statistics functions
- Easy-to-use design provides business, finance and statistical calculations fast
- Specially designed to meet the mathematical needs
- Tax year and scope: Identify the year, income category, and whether the displayed figure is GPM, PSD, VSD, or a combined total.
- Inputs and assumptions: Show the income, allowable expenses or deductions, other annual income, prior contributions, and other facts used in that line. Mark missing assumptions rather than silently supplying them.
- Calculation: Show the relevant threshold, rate, credit, or other step that produces the result. For example, distinguish the 2026 individual-activity credit calculation from general annual progressive rates.
- Authority and effective period: Cite the applicable legal provision for the calculation and use VMI guidance to explain it. Make clear which dates the rule covers; if relying on the English translation of GPMĮ, label it unofficial.
- Uncertainty: State which part is not calculated and why. A precise GPM estimate does not establish a precise PSD/VSD total.
When a responsible calculator should decline
A calculator should return a result only when it can identify the rule and inputs needed for that specific line. Declining does not mean refusing all help: it can show what is established, name what is missing, and direct the reader to the right official source or qualified assistance.
- Tax year is missing or unsupported: Do not apply a 2025 tool or rule to a 2026 estimate without verified 2026 coverage.
- Income category is unclear: The general annual rates and qualifying individual-activity credit are different calculations.
- Other annual income is unknown: Mixed income can affect progressive-band calculations, as VMI’s employment-plus-individual-activity example illustrates.
- Taxable profit cannot be established: Individual-activity GPM depends on income less allowable deductions; if income or deduction information is insufficient, say which input is needed.
- Social-contribution rules are unverified: Do not present a combined GPM, PSD, and VSD total if current contribution rates or applicable details cannot be confirmed.
- The case depends on an unverified special rule: Cross-border situations, exemptions, or other special cases need the applicable official rule checked before a result is produced.
A useful decline names the affected line—for example, “PSD and VSD are not calculated because this tool cannot verify the applicable 2026 contribution rules”—and points to official VMI or Sodra information. That is a sound calculator-design safeguard, not a claim that VMI requires a particular refusal screen.
Use the estimate as a breakdown, not an unexplained take-home number
Before relying on a result, confirm the selected tax year and income type, inspect the assumptions, and check that GPM is separated from PSD and VSD. For 2026 GPM, compare the displayed method with VMI’s published rates and individual-activity guidance. For a 2026 social-contribution total, use only a tool whose coverage and rules can be verified for that year. If a line has no supported basis, a clear refusal is more useful than a confident-looking total.
Quick Recap
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
Free tools Windows power users keep installed
One-click scans. No signup required.
