Taxes in Lithuania are levied by the central and the local governments. Most important revenue sources include the value added tax, personal income tax, excise tax and corporate income tax, which are all applied on the central level. In addition, social security contributions are collected in a social security fund, outside the national budget. Taxes in Lithuania are administered by the State Tax Inspectorate, the Customs Department and the State Social Insurance Fund Board. In 2019, the total government revenue in Lithuania was 30.3% of GDP.

Before the 16th century, finances in the Grand Duchy of Lithuania were based on barter. The first taxes (duoklė ("tribute"), dėkla (grain and hay trubite) and mezliava [lt]) were paid in farm products. The first cash taxes were introduced during the reign of Kęstutis, although most taxes were still paid in goods (e.g., wheat, cattle, horses).

In the Polish–Lithuanian Commonwealth, a treasury court was established in 1591, followed by the treasury tribunal in 1613 that presided over tax cases until 1764. The taxes were set by Sejm. Taxes introduced in the 17th and 18th centuries included padūmė (tax on holdings), hiberna (tax for quartering), kvarta (tax on government estates) and pagalvė (pillow tax, payable per individual). After the partitions of the Polish–Lithuanian Commonwealth the taxation system in Lithuania was subordinated to the respective partitioning powers. Taxes collected during this period were mostly on land, rents, trade and manufacture.

Taxes were again collected by the newly independent Lithuanian state after 1918. The Law on Taxes was introduced on 23 January 1919, followed by a number of additional tax laws. Taxes introduced included direct taxes (e.g., land tax, real estate tax, business tax, inheritance tax) and indirect taxes (e.g., excise taxes on drinks, tobacco, precious metals, as well as tariffs).

During the Soviet occupation, the Lithuanian financial system, including taxes, was integrated into the Soviet one. The personal income tax was progressive and ranged from 0.35 to 13 percent on income above the non-taxable amount. Local taxes were also collected: house and land ownership tax, as well as vehicle ownership tax.

The modern tax system in Lithuania was gradually reestablished in the early 1990s with the introduction of corporate income and personal income taxes in 1990, land tax in 1992 and the Law on Tax Administration in 1995, amongst a lot of other tax related legislation.

The modern tax system in Lithuania is based on the Constitution of Lithuania. Articles 65 and 127 of the constitution enshrine two key tenets of the tax system: taxes can only be introduced by law and only Seimas can introduce tax laws. Key tax laws in Lithuania include Law on Tax Administration, Law on Customs and the individual laws for specific taxes. The tax practice is also affected by international treaties, including numerous bilateral tax treaties for the Avoidance of Double Taxation to which Lithuania is part. As part of the European Union, taxation system in Lithuania is also heavily affected by European rules and regulations, particularly in the areas of VAT and tariffs.

The main principles of tax administration in Lithuania, as defined by law, are: