Which form to use to declare rental income received and when to pay income tax
Which form to use to declare rental income received and when to pay income tax
Rental income from immovable property leased to other natural persons without a business license must be declared using Form FR0459 (Class B Income Tax Return for Non-Residents of Lithuania). You must submit the tax return and pay income tax calculated therein within 25 days from the date of receiving the rental income.
The most convenient way to complete your tax return is to use the Electronic Declaration System (EDS). For information on how to become a user and log in to the EDS, please see here.
If you do not have access to the EDS and cannot submit your tax return electronically, you can send the completed hard copy of the tax return form together with its annexes by post to the STI or may serve the filled in tax return directly at the STI*.
Please use the following income tax payment code: 1341.
For budget revenue collection accounts of the State Tax Inspectorate, please see here.
You do not need to declare rental income from property leased to companies or for the purposes of carrying out economic activities under a business license in Lithuania.
* Please note that you have to schedule an appointment in advance before your arrival to the State Tax Inspectorate Service Division.