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Individual activity expenses calculator

Real expenses vs the permitted method (VMI).

Inputs

Result

Allowed expenses8 000,00 €
Taxable basis22 000,00 €
GPM 5%1 100,00 €
Net20 900,00 €

How it works?

Income tax applies to the basis: revenue − expenses (actual or a permitted percentage). Licensed activity: 5% GPM.

Official sources:VMI· 2026 · 2026-09-04

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