mokesiai

Mokesciai, or mokestis in singular, are compulsory payments imposed by the government to fund public services and functions. They are collected by national and local authorities and are not payments for a specific service received, but general revenue used to support education, health care, infrastructure, pensions and other public goods.

The Lithuanian system includes several broad categories of mokesciai. Taxes such as personal income tax (gyventojo pajamų mokestis, GPM), corporate income tax (pelno mokestis), value-added tax (pridėtinės vertės mokestis, PVM), and various excise duties form the core of the budget. Local taxes, including property and land taxes, also contribute to local government revenues. In addition, there are mandatory social security and health insurance contributions that fund social protection programs, sickness benefits and public health services.

Administration and collection are primarily handled by the State Tax Inspectorate (Valstybinė mokesčių inspekcija, VMI). Local authorities administer certain levies, such as property taxes within their jurisdictions. Compliance typically involves filing periodic tax returns and making timely payments; penalties and interest apply for late or underreported obligations.

Mokesciai play a central role in public finance by financing government operations, public services and social programs. The structure and rates of mokesciai can change with fiscal policy, economic conditions, and European Union requirements, and reforms are regularly debated and implemented by the government and parliament to balance revenue with economic growth and equity.