π±πΉ Lithuania
LT / LTU #121
Nomad Score
66.0
Cities
10
Region
European Union,
Baltic States,
Remote Work Friendly Countries,
Coworking Hotspots,
Europe,
Europe,
Northern Europe
Currency
EUR
π±πΉ LITHUANIA TAX PROFILE
Data year: 2026
Tax System
Worldwide
Top PIT Rate
32.0%
Corporate Tax Rate
17.0%
PVM
21.0%
Capital Gains Tax
20.0%
20% (or 32% on larger amounts). Shares held >10 years may be exempt.
20% (or 32% on larger amounts). Shares held >10 years may be exempt.
Social Security (Employee)
19.5%
Social Security (Employer)
1.8%
Dividend Withholding
15.0%
Interest Withholding
15.0%
Royalty Withholding
15.0%
Inheritance Tax
10.0%
Treaty Count
56
Participation Exemption
π INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| EUR 0 | EUR 82,962 | 20.0% | -- |
| EUR 82,962 | EUR 138,270 | 25.0% | -- |
| EUR 138,270 | and above | 32.0% | -- |
π TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if permanent place of residence or present 183+ days in tax year, or centre of personal/economic interests
Exit Tax
No
CFC Rules
Yes
CFC rules for holdings >50% in entities taxed at less than 50% of Lithuanian rate
CFC rules for holdings >50% in entities taxed at less than 50% of Lithuanian rate
π
FILING INFORMATION
Fiscal Year
01-01 β 12-31
Filing Deadline
May 1
π SOURCES
- KPMG Lithuania 2026 personal tax changes (accessed May 3, 2026)
- PwC Lithuania CIT (accessed May 3, 2026)
-
PwC Lithuania Tax Summary
(accessed Mar 23, 2026)
PIT, CIT, PVM, social security
π RELATED
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