Which income is subject to personal income tax in Lithuania for non-residents

Non-residents of Lithuania must pay personal income tax on the following:

  • income received from individual economic activities carried out on a fixed base in Lithuania;
  • interest (other than interest on non-equity government securities) received from Lithuanian companies and residents of Lithuania;
  • income from distributed profits (dividends) received from Lithuanian companies;
  • income from payments to the members of the Management Board and Supervisory Board received from Lithuanian companies;
  • royalties received from Lithuanian companies and residents of Lithuania;
  • rental income from immovable property located in Lithuania;
  • income linked to employment relations or the equivalent thereto for work in Lithuania;
  • income from sporting activities and performing arts activities in Lithuania;
  • income from the sale or other transfer of movable property ownership, subject to legal registration in Lithuania (e.g. car, trailer, gun);
  • income from the sale or other transfer of ownership of immovable property located in Lithuania;
  • compensation for copyright or related rights infringements received from Lithuanian companies and residents of Lithuania.

If you received other income in Lithuania that is not listed above (e.g. from the sale of financial instruments, royalties, service contracts), you do not have to pay income tax in Lithuania. Such income is to be taxed in your country of residence, in accordance with the respective laws and regulations thereof.