Lithuania has published Law No. XV-32 on amendments to the Personal Income Tax Law, which enters into force on 1 January 2025. The amendments include adjustments to the determination of the monthly and annual tax-exempt amount (TEA) for employment income of resident individuals. This includes maintaining the monthly TEA at EUR 747 for individuals with monthly employment income not exceeding the minimum monthly wage (salary) as on 1 January of the current calendar year, with a maximum annual …