This publication provides general guidelines what persons are considered residents of Lithuania for the purposes of tax payment and returns. The information provided here is for recommendation purposes, it is neither binding for tax payers and nor does it prevent them from having individual consultations on tax issues taking into consideration that each specific case might have different circumstances determining income taxation.
We would like inform you that free consultations on taxes and general information are provided by the Tax Information Division of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania by the short telephone number 1882.
The purpose of this publication is to explain what persons are considered residents of Lithuania for the purposes of tax payment and returns. Only residents of Lithuania shall submit to the tax administrator of the Republic of Lithuania:
• annual income tax returns,
• inherited property declarations and
• single-time declarations of the property held as of 31 December 2003 by the resident (family)
The concept of a resident of Lithuania is defined in Article 4 of the Republic of Lithuania Law on Personal Income Tax (Law No. IX-1007 of 2 July 2002, Official Gazette Žinios, 2002, No 73-3085, hereinafter - LPIT).