This article examines the determinants of poverty in Lithuania. This study is based on 2006 Household Budget Survey data. Regression analysis technique was used to identify the contributions of different variables to poverty. It was attempted to explain the level of expenditure per capita – the dependent variable – as a function of a variety of explanatory variables. The independent variables such as size of the household, living place of the households and various household heads characteristics: age, sex, education, socioeconomic status were included into regression model.