Which tax return form is used and when to pay income tax if it was recalculated under progressive income tax rates

When the obligation to recalculate the income tax payable at the 32/20% income tax rates arises at the end of the year, you must submit Form GPM314 (Annual Income Tax Return of a Non-Resident of Lithuania) together with its Annexes GPM314A and/or GPM314B to the State Tax Inspectorate by 1 May of the following year, and pay income tax calculated therein by the same date.

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.

Please note that you do not have to submit tax return if:

  • you received only Class A income from the same person in Lithuania (e.g. wages, profit shares, royalties) and the person (Lithuanian company) withheld income tax at the maximum tax rate (i.e. applied a 32% income tax rate) from the amount of payments in excess of 120 AWNs;
  • you received only Class B income and you yourself paid 32% or 20% income tax to the budget of the Republic of Lithuania on the amount of income in excess of the fixed amount of ANWs, and declared this income by submitting Form FR0459 (Class B Income Tax of a Non-Resident of Lithuania) to the State Tax Inspectorate.

*Please note that you have to schedule an appointment in advance before your arrival to the State Tax Inspectorate Service Division