How to Allocate 1.2% of Personal Income Tax (GPM) as Support in 2025?

Every working person in Lithuania can contribute to causes that matter to them – by allocating 1.2% of their paid personal income tax (GPM). It costs nothing, but helps support schools, non-governmental organizations, or cultural projects. The 1.2% support is a real way to direct part of your taxes to where they have meaningful impact. In this article, you will learn how to do it, whom to support, and how to check whether the support was actually transferred.

1.2% GPM support is the opportunity to allocate part of your personal income tax (GPM) to a chosen organization.

It is important to know that this is not an additional tax. It is a portion of already paid taxes that would otherwise go to the state. This way, you can support non-governmental organizations, art groups, schools, kindergartens, religious communities, and other support recipients listed in the VMI register.

• Allocation is possible once a year, by May 1st (for the previous tax year);
• Support is given to organizations included in the VMI-approved recipient list;
• The recipient must be registered as a support recipient during the relevant period;
• It costs nothing to the taxpayer, as the money is transferred from already paid GPM.

To allocate 1.2% support, you need to submit the FR0512 form via the EDS system.

1. Log in to the VMI Electronic Declaration System (EDS). You can log in via e-banking, with VMI credentials, or through the “E. Government Gateway” sign.
2. In the top menu, select “Declaration” → “Fill in the form”.
3. Select form FR0512 v.5 You can search by name or code (FR0512). Choose the latest version.
4. Select the tax period (e.g., 2024) You are allocating support for the previous calendar year.
5. Fill in the recipient’s details:

• Recipient’s identification number (code)
• Name
• Allocated percentage (up to 1.2%)
• Allocation period (you can choose automatic transfer for 5 years)

6. Submit the form by clicking “Submit declaration”

• Choose responsibly: select organizations that matter to you or operate in your local community.
• Check if the recipient is registered on the VMI website.
• You can allocate to up to 5 recipients, but the total amount must not exceed 1.2%.
• You can allocate part to one recipient (e.g., 0.6%), another – 0.6%, etc.

Is it worth allocating 1.2% support? Who benefits from it?

Yes, because it costs nothing and can help sustain initiatives important to you.

By when must I submit the support form in 2025?

By May 1st – this is the final deadline to allocate support for 2024.

Can I change the recipient every year?

Yes, you can choose a new recipient each year.

How do I know if an organization accepts support?

Check the VMI-approved recipient list.

How to check if my 1.2% support was transferred?

Log in to EDS and check submitted declarations and informational messages.

Can I allocate 1.2% to two recipients?

Yes, you can divide support among several recipients, as long as the total does not exceed 1.2%.

Does this support reduce my salary?

No. It is not an additional tax. Support is allocated from paid GPM.

What does “automatic support transfer” for several years mean?

It is a feature that allows automatic allocation to the same recipient for up to 5 years.

What to do if I made a mistake filling out the form?

Submit a new, corrected FR0512 form by May 1st.