Lithuania
Northern Europe · LT · 58 treaties
What are the main tax rates in Lithuania?
Lithuania has a top personal income tax rate of 32%, a corporate tax rate of 17%, and a standard VAT of 21%.
Tax profile
| Corporate income tax | 17% |
| Withholding — dividends | 15% |
| Withholding — interest | 10% |
| Withholding — royalties | 10% |
| VAT / GST (standard) | 21% |
| Personal income (top rate) | 32% |
| Capital gains | 20% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | Yes |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | Digital Nomad Visa for Remote Workers (National D Visa for Remote Work) |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- What is Lithuania's tax system based on?
- Lithuania operates a worldwide tax system.
- How long does it take to become a tax resident in Lithuania?
- Tax residency in Lithuania is established after 183 days.
- What is the tax rate on dividends in Lithuania?
- Dividends are subject to a withholding tax of 15% in Lithuania.
Tax residency
ModerateWhat 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 (64)
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.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Albania | — | — | — |
| Armenia | 15% | 10% | 10% |
| Austria | 15% | 10% | 10% |
| Azerbaijan | 10% | 10% | 10% |
| Belarus | 10% | 10% | 10% |
| Belgium | 15% | 10% | 10% |
| Bulgaria | 10% | 10% | 10% |
| Canada | 15% | 10% | 10% |
| China | 10% | 10% | 10% |
| Croatia | 15% | 10% | 10% |
| Cyprus | 5% | 0% | 5% |
| Czechia | 15% | 10% | 10% |
| Denmark | 15% | 10% | 10% |
| Egypt | — | — | — |
| Estonia | 15% | 10% | 10% |
| Finland | 15% | 10% | 10% |
| France | 15% | 10% | 10% |
| Georgia | 15% | 10% | 10% |
| Germany | 15% | 10% | 10% |
| Greece | 15% | 10% | 10% |
| Hungary | 15% | 10% | 10% |
| Iceland | 15% | 10% | 10% |
| India | 15% | 10% | 10% |
| Ireland | 15% | 10% | 10% |
| Israel | 15% | 10% | 10% |
| Italy | 15% | 10% | 10% |
| Japan | 10% | 10% | 0% |
| Kazakhstan | 15% | 10% | 10% |
| South Korea | 10% | 10% | 10% |
| Kosovo | 15% | 10% | 0% |
| Latvia | 15% | 0% | 0% |
| Lebanon | — | — | — |
| Luxembourg | 15% | 10% | 10% |
| North Macedonia | 10% | 10% | 10% |
| Malta | 15% | 10% | 10% |
| Moldova | 10% | 10% | 10% |
| Montenegro | — | — | — |
| Netherlands | 15% | 10% | 10% |
| Norway | 15% | 10% | 10% |
| Poland | 15% | 10% | 10% |
| Portugal | 10% | 10% | 10% |
| Romania | 10% | 10% | 10% |
| Russia | — | — | — |
| Republic of Serbia | 10% | 10% | 10% |
| Singapore | 10% | 10% | 7.5% |
| Slovakia | 10% | 10% | 10% |
| Slovenia | 15% | 10% | 10% |
| South Africa | — | — | — |
| Spain | 15% | 10% | 10% |
| Sweden | 15% | 10% | 10% |
| Switzerland | 15% | 10% | 10% |
| Thailand | — | — | — |
| Turkey | 10% | 10% | 10% |
| Ukraine | 15% | 10% | 10% |
| United Arab Emirates | 5% | 0% | 5% |
| United Kingdom | 15% | 10% | 10% |
| United States of America | 15% | 10% | 10% |
| Kuwait | 15% | 10% | 10% |
| Kyrgyzstan | 15% | 10% | 10% |
| Liechtenstein | 15% | 10% | 0% |
| Mexico | 15% | 10% | 10% |
| Morocco | 10% | 10% | 10% |
| Turkmenistan | 10% | 10% | 10% |
| Uzbekistan | 10% | 10% | 10% |