Annual income tax return
The annual income return for the previous year is filed from March until 4 May (in 2026 the deadline moved from 1 May due to holidays) via the VMI Electronic Declaration System (EDS) at deklaravimas.vmi.lt. VMI pre-fills a preliminary return — just verify the data, apply the reliefs and submit. Filed on time, the GPM overpayment is refunded by 31 July.
Who this applies to
Step by step
Log in to EDS
At deklaravimas.vmi.lt or via Mano VMI — with internet banking or an e-signature. The system opens in early March and pre-fills the return from VMI's data.
Verify the data and reliefs
The preliminary return is only a draft: verify the income, add missing items manually (e.g. foreign income) and enter the reliefs — life insurance, pension savings, study costs. Before the deadline you can also assign up to 1.2% of your GPM to charities.
Submit, then pay or get the refund
Submit by 4 May; pay any GPM due via Mano VMI or by transfer (payment code 1441). Filed on time, the overpayment is refunded by 31 July; later filings — within 90 days. Being late risks a fine (20–560 EUR) plus 0.026% daily interest.
Common mistakes
Frequently asked questions
What is the 2026 deadline?
By 4 May (moved from 1 May due to holidays). Investment-account filers — by 1 June.
When is the GPM refund paid?
Filed on time — by 31 July; later — within 90 days of filing. Enter your bank account in Mano VMI.
Can I donate part of my GPM?
Yes — via the EDS wizard you can assign part of your paid GPM to charities, parties or unions before the deadline, at no extra cost.