How does Lithuania tax natural persons?

Lithuanian tax residents are subject to personal income tax based on their worldwide income. The taxable period in Lithuania is a calendar year, 1st of May of the following calendar year being the deadline for a Lithuanian tax resident to submit their annual personal income tax return and report all received income to the tax authorities.

Standard personal income tax rate in Lithuania is 15%, however, for certain types of incomes, different tax rates and tax calculation rules apply.

Non-tax residents are subject to tax in Lithuania based on the type of income they receive locally: dividends from Lithuanian companies, interest, real estate income, salary for employment which takes place in the territory of Lithuania, etc. These are subject to 15% or 10% withholding tax depending on the income type.

Withholding tax rate might be reduced by treaties for avoidance of double taxation.

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