Lithuania – United States of America
Double-tax treaty
Treaty overview
In force
Withholding rates
Treaty-reduced rate vs each jurisdiction's statutory rate.
| Payment type | Treaty rate | Statutory (Lithuania) | Statutory (United States of America) |
|---|---|---|---|
| Dividends | 15% | 15% | 30% |
| Interest | 10% | 10% | 30% |
| Royalties | 10% | 10% | 30% |
Statutory rates for context
Full tax profiles for each jurisdiction, independent of this treaty.
| Dimension | Lithuania | United States of America |
|---|---|---|
| Corporate income tax | 17% | 21% |
| WHT -- dividends | 15% | 30% |
| WHT -- interest | 10% | 30% |
| WHT -- royalties | 10% | 30% |
| VAT / GST | 21% | n/a |
| Personal income (top) | 32% | 37% |
| Capital gains | 20% | 20% |
| Pillar 2 status | none | none |
Source: KPMG (as of 2026-05-30)