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Updated : 02/10/2014

Income taxes abroad – Lithuania

What's your situation?

I'm an employee Choose country

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Common rights across EU countries


* Information not yet provided by national authorities

Which income will be taxed in Lithuania?

  • Live in Lithuania? You must pay tax on your worldwide income there.

    (criterion: domiciled or with your centre of interests there, or staying for min. 183 consecutive days over 12 months — see details of tax residence in Lithuania)

  • Not living in Lithuania? You only pay tax on income earned there.

  • Income from foreign countries? Check you never pay tax twice on the same income.

How much will you pay?

Income tax rates

Income is taxed at a flat rate of 15%.

In calculating your taxable income, take into account any allowances or deductions for expenditure you are entitled to.

When and how do you pay?

Your employer deducts income tax and social contributions from your salary.

How to appeal/complain

If you disagree with your tax assessment, you can appeal to the tax office.

For details of exactly where and how, see your tax assessment letter.

Tax procedures in Lithuania (brochure).

Links

Check also what your EU rights are.


I'm self-employed Choose country

Choose country

Common rights across EU countries


* Information not yet provided by national authorities

Which income will be taxed in Lithuania?

  • Live in Lithuania? You must pay tax on your worldwide income there.

    (criterion: domiciled or with your centre of interests there, or staying for min. 183 consecutive days over 12 months — see details of tax residence in Lithuania)

  • Not living in Lithuania? You only pay tax on income earned there.

  • Income from foreign countries? Check you never pay tax twice on the same income.

How much will you pay?

Income tax rates

  • 5% — on profits from independent business activities
  • 15% — on profits from certain professions (attorneys, notaries public, bailiffs, accountants, auditors, financial, tax or legal consultants, architects, designers, journalists, etc.).

Deductions

You may be entitled either to deductions for certain types of expenditure or lump-sum deductions amounting to 30% of income.

When and how do you pay?

You must self-assess the income tax due on your profits from registered activities, filing a tax return by 1 May of the calendar year following the tax year — either in writing or online.

How to appeal/complain

If you disagree with your tax assessment, you can appeal to the tax office.

For details of exactly where and how, see your tax assessment letter.

Tax procedures in Lithuania (brochure).

Links

Lithuanian finance ministry lietuvių

Lithuanian tax inspectorate

Lithuanian tax publications

Tax Information Centre lietuvių

EU tax law – by country

Check also what your EU rights are.


Contact points

Lithuanian tax office

Help and advice

Help and advice

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