When and how to declare income received abroad

Income received abroad must be declared only by persons deemed residents of Lithuania in the year for which the income is declared, i.e. meeting the following criteria:

• permanent (declared) place of residence is in Lithuania; or 
• personal, social or economic interests during the tax period are in Lithuania rather than abroad; or
• have stayed in Lithuania continuously or intermittently for 183 or more days per calendar year; or
• other criteria provided for in Article 4 of Republic of Lithuania Law on Personal Income Tax.

 

Income must be declared regardless of whether or not persons are liable to income tax in Lithuania (e.g. including when income is exempt from income tax in Lithuania altogether due to the elimination of double taxation of income.

All income received that year in Lithuania or abroad, with the exception of tax-free income which does not have to be reported, must be declared in the annual income tax return, submitted at the end of the year in which the income was generated, by 1 May of the following year (e.g. by 2 May 2022 for income generated in 2021).

  
The annual income tax return is submitted in either of the following ways: 

• via the Electronic Declaration System (EDS) of the State Tax Inspectorate,  using online banking to sign in;  
• directly upon arrival to the county State Tax Inspectorate; 
• by sending the hard copy of the annual income tax return by post. 

The annual income tax return may be completed and submitted by authorized persons. In this case, a notarized power of attorney must be enclosed together with the annual income tax return.