Data on the Execution of the 2025 State Budget Reports Published

The Ministry of Finance prepared the 2025 Annual Set of Reports on the Execution of the State Budget of the Republic of Lithuania based on state budget accounting data. The purpose of the set of reports is to provide an overview of the execution of state budget revenue plan by type of tax and other revenue, as well as expenditure plan, and to provide the public with information on programmes implemented, their sources of financing, the allocation and use of appropriations, and the reasons for unused appropriations.

State Budget Revenue

In 2025, EUR 17.98 billion was planned to be collected into the State Budget, while EUR 18.01 billion was collected, representing 100.2% of the plan.

Structure of State Budget Revenue (lietuvosfinansai.lt):

1. Tax revenue accounted for 82.8% of total revenue, amounting to EUR 14.91 billion:
   • EUR 7.01 billion – value added tax (VAT);
   • EUR 3.48 billion – personal income tax (PIT);
   • EUR 2.13 billion – excise duties;
   • EUR 1.81 billion – corporate income tax (CIT);
   • EUR 0.48 billion – other taxes.
2. European Union and other international financial assistance accounted for 10.9% of total revenue, amounting to EUR 1.95 billion.
3. Other revenue accounted for 6.3% of total revenue, amounting to EUR 1.15 billion.

Compared with 2024, revenue increased by EUR 1.15 billion (6.8%). This increase was mainly driven by higher tax revenue: VAT revenue increased by 10.2%, due to stronger domestic consumption; PIT revenue increased by 14.4%, driven by growth in the wage bill, including an increase in the minimum monthly wage, average wage and number of employees, as well as individuals’ PIT liabilities declared in annual PIT returns for 2024. In addition, excise duty revenue increased by 10.2%, mainly due to higher sales of certain excise-duty-liable goods and increases in excise duty rates.

State budget expenditures

In 2025, planned state budget expenditure (including permissible adjustments) amounted to EUR 24.5 billion, of which EUR 23.1 billion (94.2%) was spent.

Structure of State Expenditure (lietuvosfinansai.lt):

1. Social protection accounted for the largest share of appropriations – 28.8%, with EUR 6.65 billion spent.
2. Economic affairs accounted for 17% – EUR 3.92 billion spent.
3. Defence accounted for 15.2% – EUR 3.51 billion.
4. Education accounted for 14.2% – EUR 3.29 billion.
5. General public services accounted for 9.2% – EUR 2.12 billion.
6. Healthcare accounted for 7% – EUR 1.61 billion.
7. Public order and safety accounted for 4.8% – EUR 1.11 billion.
8. Recreation, culture and religion accounted for 2.3% – EUR 0.53 billion.
9. Housing and community amenities accounted for 0.9% – EUR 0.21 billion.
10. The smallest share was allocated to environmental protection – 0.7% – EUR 0.16 billion spent.

Compared with 2024, expenditure increased by EUR 2.98 billion (14.8%). The largest increase was in social protection, where EUR 0.84 billion more was spent. This was mainly related to increased funding for Sodra pensions, as well as indexed social benefit and state pension base amounts. Defence funding also increased significantly, by EUR 0.9 billion. The funds were allocated to strengthening defence capabilities, developing military infrastructure, modernising weaponry, and ensuring infrastructure for hosting allied forces. Education expenditure increased by EUR 0.42 billion, reflecting higher salaries for education staff and increased investment in the quality of education, inclusive education, and the development of new competencies. Appropriations for economic affairs increased by EUR 0.28 billion, mainly due to increased European Union and international support funds allocated to the green transition, digitalisation, innovation, and strengthening export competitiveness.

According to the Budget Approval Law, in 2025 state budget expenditure was expected to exceed revenue by EUR 5.12 billion. State budget appropriations exceeded state budget revenue by EUR 5.08 billion.

More information on state budget revenues and expenditures—including planned amounts, revenues collected and expenditures incurred, their structure, comparisons of planned and actual revenues and expenditures since 2015, and other information—can be found on the website https://lietuvosfinansai.lt/en/pagrindinis-en/ under “Budget Data”.

The Annual Report on the Execution of the State Budget of the Republic of Lithuania is published on the  website https://finmin.lrv.lt/en