Taxpayers are legal persons organising lotteries in accordance with the Law on Lotteries and organising gambling in accordance with the Law on Gambling.

Tax base and tariff rates:

1. a 5% rate is imposed on the nominal value of lottery tickets distributed while organising a lottery;
2. a 15% rate is imposed on the amount of receipts from bingo, totalisators and bets — less the amount of winnings actually paid;
3. a fixed tax rate is imposed on gambling machines and table gambling:

• for a gambling machine Category A — LTL 1,800 per tax period;
• for a gambling machine Category B — LTL 600 per tax period;
• for a roulette, card or dice table — LTL 12,000 per tax period.

A quarter of a calendar year is the tax period for lottery and gambling tax. The tax is to be calculated and paid at the end of the tax period by the 15th day of the first month of the subsequent tax period, with the exception of organisations using table gambling and gambling machines. In the latter case the tax for each gambling unit installed must be paid within five days from the start of tax period.

The Republic of Lithuania Law on Gambling was adopted on 17 May 2001 and came into effect on 1 July 2001. On 1 July 2004, a new version of the law came into effect:  Law on Lottery and Gambling Tax. A comment on the law has been published on the website of the State Tax Inspectorate.