Immovable property tax (only in Lithuanian)

Tax assessment, reliefs, rates, return and payment

Інформація для громадян України

Інформація про індивідуальну господарську діяльність (Самозайнята особа). Як розпочати та зареєструватися як самозайнятої особи? Які існують форми діяльності та які вимоги до них? Які податки я маю платити?

Tax changes from 2023

Tax changes from 2023

Declaring income and assets (for residents of Lithuania)

Income/asset declaration, Annual Income Tax Return (GPM311), personal income tax relief, financial support grants, income/asset declaration guide for 2021, e-seminar recordings, authentication services, telephone consultations

For non-residents of Lithuania

Accessing the STI electronic systems, registering self-employment under an individual activity certificate in Lithuania, taxation of income received in Lithuania by non-residents, corporate income tax liability for foreign legal persons, value added tax

Setting up a company

Forms of enterprise, tax accounting, recruiting employees, authorization management

Registering self-employment (for residents of Lithuania)

Self-employment under an individual activity certificate, self-employment under a business license, comparison between individual activity certificate and business license

Receiving income abroad (for residents of Lithuania)

Income taxation, elimination of double taxation, procedures for tax return and payment

For farmers (for residents of Lithuania)

Registration, income and taxation, allowable and non-allowable deductions, obligations, termination

Logging in to STI electronic systems/representing another natural or legal person

Login, means of access, granting/terminating rights in My STI, EDS, i.MAS, OSS, AIS, EPRIS, TIES systems

Receiving income from the sale/letting of property (for residents of Lithuania)

Income from the sale of immovable property, movable property subject to registration, financial instruments, standing timber, roundwood, other property not subject to registration, waste, letting of property

Paying taxes, fines, overpayments and arrears

Tax records, overpayments, arrears, administrative fines