Tax residency in Lithuania
How to become a tax resident — and how hard it is to leave.
How does one become a tax resident of Lithuania?
You become a tax resident of Lithuania by being present in the country for 183 days or more within a given period. Lithuania operates a worldwide tax system.
Common questions
- What is the top personal income tax rate in Lithuania?
- The top personal income tax rate in Lithuania is 32%.
- Does Lithuania have an exit tax?
- No, Lithuania does not have an exit tax.
How to become a tax resident
Typically after 183+ days of presence in a year — or any of:
- 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
Lithuania does not offer an investment or digital‑nomad visa, so a self‑funded remote worker typically needs to qualify for a standard temporary residence permit (for example via work, business/start‑up, study, or family), which is accessible but involves formal requirements and approvals.
How to break residency
moderate to leaveLeaving 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.
“An individual shall be considered a resident of Lithuania for tax purposes if: 1) his permanent place of residence is in Lithuania during the tax period; 2) his personal, social or economic interests during the tax period are more likely than not to be in Lithuania than in a foreign country; 3) he is present in Lithuania for a period or periods in the aggregate of 183 days or more during the tax period; 4) he is present in Lithuania for a period or periods in the aggregate of 280 days or more during two successive tax periods and in one of those tax periods for 90 days or more; 5) he is a citizen of Lithuania and receives remuneration under an employment contract or a contract substantially corresponding to an employment contract, or his living costs in another country are covered from the state or municipal budget of Lithuania.” — State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania
Estimate — confirm against the linked sources. See methodology.