What kind of person is considered non-resident of Lithuania?

A non-resident of Lithuania for the purposes of return and payment of personal income tax is a natural person:

• whose permanent place of residence during a calendar year is outside of Lithuania, and
• whose place for personal, social or economic interests during a calendar year is outside of Lithuania, and
• who stays in Lithuania continuously or intermittently for less than 183 days during a calendar year, and
• who stays in Lithuania continuously or intermittently for less than 280 days during two consecutive calendar years.

Exception: a foreign national, who:

• stays in Lithuania continuously or intermittently for 183 days or more during a calendar year, or
• stays in Lithuania for two consecutive calendar years, either continuously or intermittently for 280 days or more, and stays in Lithuania for at least 90 days during one of those years, and who does not meet other criteria set out in Article 4 of Law on Personal Income Tax for defining a non-resident of Lithuania, if:

1. he/she only carries out individual economic activities on a fixed base in Lithuania;
2. he/she works in Lithuania but receives remuneration for his/her work in Lithuania from a foreign state budget;
3. he/she works in a foreign diplomatic mission, consular post, or a representative office of an international organization in Lithuania.