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Taxes – Lithuania

Updated : 24/02/2014

Income taxes abroad

What's your situation?

I'm self-employed

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.).


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).


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

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