Tax Comparison Tool for IV and MB
Evaluate 2025, 2026 and future taxes. Compare different activity models and see the real net result.
How it works
This section explains the calculator using the same logic and terminology as the app, so users recognize it immediately.
Step 1 — Choose tax year
Users choose the year they want to calculate for:
Step 2 — Choose activity type
Users choose how they earn money:
Step 3 — Enter income
Income can be entered as a single annual amount or month-by-month if income is variable. The calculator automatically totals the monthly values.
Step 4 — Choose expenses method
Users choose how expenses are handled: 30% standard deduction or actual expenses.
Step 5 — Set PSD payment status
Users indicate if they: Pay PSD monthly OR Are insured elsewhere. This affects if the PSD floor is applied.
Step 6 — Advanced options (only when needed)
Shown automatically only if needed: Employment income (2026 IV) or MB payout split (H1/H2).
Never miss a tax deadline
ManoMokesčiai automatically generates reminders based on your calculations to help you avoid late fees.
Supported years
2025 — fully supported
- Correct IV GPM credit logic
- Correct PSD & VSD calculation
- Correct MB payout & dividend rules
2026 — advanced & future ready
- Progressive GPM brackets
- Combined income stacking (salary + IV)
- Updated PSD minimums
- New MB Sodra base rules
Future years
The calculator is designed to support new tax years as rules changes.
Accuracy & transparency
This calculator is designed to be as correct as possible while explaining assumptions clearly.
- Individuali veikla tax calculation
- PSD & VSD (including PSD floor logic)
- MB Dividends (Code 26)
- MB 2026 with exact H1 / H2 split
- MB Code 02 GPM (simplified 20%)
- 2026 progressive GPM when total income depends on external sources
Why this calculator
Built specifically for Lithuanian tax law
Covers both past and future years
Transparent about assumptions
Handles real-world edge cases