Country tax profile · 2026

Lithuania income tax
What a nomad, retiree or founder needs before moving to Lithuania: the real rate, what actually gets taxed, and the residency bar you must clear. Local currency: EUR.
Lithuania tax calculator
Enter your income to estimate what you would pay in Lithuania, as an employee or running your own company, and see the best-value cities. Get the full breakdown plus a vetted advisor by email.
How much is income tax in Lithuania?
Lithuania taxes personal income at rates up to 32%. Residents are taxed on worldwide income (employment 20/32%, investment 15/20%).
Compiled by MyNomadWorld for Lithuania and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
Capital gains, wealth & property tax
- Capital gains: 15% up to EUR 253,065 a year and 20% above that; the first EUR 500 per sale of financial instruments is exempt
- Wealth tax: Lithuania has no net wealth tax.
Inheritance & gift tax in Lithuania
Inheritance tax of 5% up to EUR 150,000 and 10% above that; exempt if the value does not exceed EUR 3,000. Close family are exempt: a spouse, children, parents, grandparents, grandchildren and siblings.
Corporate tax & VAT
The standard corporate profits tax is 17%.
How to become a tax resident of Lithuania
Resident if present 183 or more days in the tax year (or 280 days across two consecutive years with 90 or more in one), or with a permanent home or a centre of personal and economic interests in Lithuania.
Cost of living & lifestyle
Cost of living is about 58% of the US level, with average purchasing power near $55k (PPP). Pick a city below to see its monthly climate and cost.
Banking in Lithuania
You will want a local or multi-currency account for rent, bills and getting paid. See our guide to the best banks in Lithuania.
For receiving income and moving money the day you arrive, Wise lets you hold and convert 40+ currencies and get paid like a local. Open a free Wise account →
Wise link is an affiliate link; we may earn a commission at no cost to you.
Climate & cost by city
Average monthly temperature (°C) and rainfall. Climate: Open-Meteo ERA5; cost of living: World Bank PPP (same-year pairing), omitted where unavailable.
Lithuania tax treaties
Lithuania maintains around 57 double taxation treaties in force. They generally follow the OECD Model Convention and reduce withholding tax on cross-border dividends, interest and royalties, so the same income is not taxed twice when you move, invest or earn across borders. That is a broad network, useful for internationally mobile earners and investors.
Major treaty partners
Chips with a link open the full withholding-tax detail for that treaty pair.
Approximate size of the DTA network; confirm the specific treaty and its terms before relying on it.
Lithuania tax treaty guides
Detailed double-tax-treaty guides (withholding rates on dividends, interest and royalties) are available for 13 of Lithuania's partners:
Armenia · Azerbaijan · China · Georgia · India · Kyrgyzstan · Mexico · Moldova · Morocco · North Macedonia · Turkmenistan · Ukraine · Uzbekistan
Who can help you in Lithuania
Vetted partners for the move: immigration and tax lawyers, relocation services, banking and eSIM, guides and local experts. One Gold partner and up to three standard listings per country.
Expats in Lithuania
The free Lithuania expat community: who is already there, who is arriving, the Telegram group and straight answers on the paperwork. Expats in Lithuania →
Members see each other by first name, origin and plans. Emails stay private.
Planning a move to Lithuania?
The headline rate is the easy part. Residency, banking and exiting your current tax net are where it goes wrong. Get matched with a vetted Lithuania advisor.
Talk to a Lithuania advisor →Lithuania income tax FAQ
How much is income tax in Lithuania?
Lithuania taxes personal income at rates up to 32%. Residents are taxed on worldwide income (employment 20/32%, investment 15/20%).
Does Lithuania tax capital gains?
15% up to EUR 253,065 a year and 20% above that; the first EUR 500 per sale of financial instruments is exempt
How do you become a tax resident of Lithuania?
Resident if present 183 or more days in the tax year (or 280 days across two consecutive years with 90 or more in one), or with a permanent home or a centre of personal and economic interests in Lithuania.