Changes to Business Trip Daily Allowances Effective from 1st of October 2026
Changes to Lithuania's daily allowance rules take effect on 1 October 2026. Learn about new business trip regulations, taxation, rates and employer obligations.

Kaunas, Lithuania
Partner | Head of Payroll Department
Inesa has more than 5 years of experience working with corporate accounting and payroll processes. In its day-to-day operations, Inesa is responsible for the payroll operations of international clients and their implementation in order to ensure compliance with the payroll regulations of Lithuanian companies and the provision of correct payroll information to the company's management.
From 2021 Inesa manages the Grant Thornton Baltic payroll department and is responsible for the smooth running of the payroll teams and the coordination of ADP processes.
Areas of expertise: payroll, payroll taxes, benefits taxation, labor law.
Changes to Lithuania's daily allowance rules take effect on 1 October 2026. Learn about new business trip regulations, taxation, rates and employer obligations.
We would like to inform that the 16th of October 2025 Government of the Republic of Lithuania ruling No. 709 "Regarding the Minimum Wage Applicable in 2026” will come into force as of 1st of January 2026 where minimum monthly salary is raised by 115 EUR – from 1 038 EUR to 1 153 EUR and the hourly wage – from 6,35 EUR to 7,05 EUR.
With the deadline for filing annual income tax returns approaching, GTB experts remind of the applicable social security contributions and PIT after reaching the income threshold of 60 national monthly average salaries