When income is deemed as sourced from agricultural activities

The following is deemed as income sourced from agricultural activities:

  • income from the production of agricultural products, as defined in Republic of Lithuania Law on Agricultural and Rural Development;
  • income from the provision of services intended for agriculture, as specified in the respective list approved by the Government of the Republic of Lithuania or an institution authorized by it;
  • income from the sale of food products produced from agricultural products produced on own farm.

For more detailed information on which income is deemed as sourced from agricultural activities, please see here (only in Lithuanian).