Lithuania

Northern Europe · LT · 58 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• permanent place of residence in Lithuania
• personal, social, or economic interests in Lithuania
• 183+ days in Lithuania during the tax period
• 280+ days over two tax periods plus 90+ days in one of them
• Lithuanian citizen with qualifying employment/government-paid living costs

Leaving is not purely day-count based because Lithuania also uses a permanent-home and centre-of-interests test, so a person may remain resident after moving if those ties stay in Lithuania. But there is no citizenship-based worldwide taxation and no domicile/deemed-domicile tail rule in the official individual-residence criteria, so residency is usually ended by genuinely cutting ties and dropping out of the tests.

Source: State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania

Tax treaty network (57)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.