Lithuania

LT EUR Lithuanian
Pros
Competitive 15% corporate tax rate and specific tax exemptions for small businesses and R&D.
World-class digital infrastructure and high-speed internet connectivity for seamless remote business operations.
Efficient e-government services and rapid company registration process to minimize bureaucratic hurdles.
Cons
Significant geopolitical risks due to proximity to unstable eastern neighbors to impact long-term security.
High social security contributions to create a substantial tax wedge on labor for enterprises.
Increasing labor shortages and talent competition to drive up operational costs in technology.

Long story short: In Vilnius, the tax office barely bothers you: flat corporate rates, an e-declaration system that actually works, and a small business regime so light you'll wonder if you're still in the EU. Company registration takes days, not months, and most of it happens online without ever setting foot in an office.

The catch: banks got spooked after money-laundering scandals a few years back, so compliance checks are now paranoid, expect intrusive questions and slow account openings if your business looks even slightly offshore or crypto-adjacent. Corruption is low by regional standards, but bureaucrats can still be sticklers for paperwork technicalities.

Beyond that: solid roads and fast internet, a banking system that's cautious but stable, safe streets in the nice parts of Vilnius, hearty if unglamorous food, and flat forested landscapes that won't blow your mind but won't bore you either.

VERYLOW TAX 4.2/10 HOLDING 7.2/10 DIVIDENDPIPELINE 7.3/10 CRYPTOHAVEN 1.4/10 PRIVACYGRADE 2.7/10

Will your income be taxed?

Long story short: YES, A LOT.
They'll shear you for up to 32% at the top marginal rate in Lithuania, and the taxman has long arms: linger a bit too long, park your economic interests here, and the net closes.

Steep rate, wide catchment: the classic combo of states that don't let go of their cash cows. Don't expect a plane ticket to fix it.

01.1 Income tax
Personal income tax
20 → 32%
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De quoi s’agit-il ?What residents pay on what they earn: salary, freelance income, sometimes dividends too. We show the system (flat or progressive) and the top rate.
Source et informations complémentairesprogressive · 3 brackets
Bracket (USD)Rate
0 – 96,11820%
96,119 – 160,19725%
160,198 +32%
01.2 Tax residence test
A single active rule is enough to make you tax-resident.
183-day rule
Economic interest
Family centre
Habitual abode
Extended-stay test
Income tax simulatori

If you earn a year, you will pay .

Roughly effective, with a marginal rate of .

Will your wealth be taxed?

Long story short: YES, FAIRLY.
Capital gains in Lithuania cost 20% on disposal, with no annual wealth levy. But inheritance comes back for seconds when assets pass down.

Same money, two tollbooths: the sale, then the succession.

02.1 Investment income
Capital gains
20%
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De quoi s’agit-il ?The tax on your profit when you sell something that gained value: stocks, property, crypto, a business. Some countries skip it entirely.
Source et informations complémentairesprogressive
Bracket (USD)Rate
0 – 293,19615%
293,196 +20%
Dividend tax
15%
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De quoi s’agit-il ?What you pay when your company sends you dividends. It stacks on top of corporate tax, so the combined bill is what really counts.
Source et informations complémentairesflat
Interest income
15%
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De quoi s’agit-il ?The tax on income from savings, bonds and loans. Matters when choosing where to park your cash.
Source et informations complémentairesprogressive
Bracket (USD)Rate
0 – 579exempt
579 +15%
02.2 Wealth & estate
Wealth tax
NONE
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De quoi s’agit-il ?A yearly tax on what you own above a threshold, whether you sell or not. Most countries scrapped it; a few still run one.
Source et informations complémentairesno annual wealth tax · no real-estate wealth tax · no net-worth assessment
Inheritance system
APPLIES
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De quoi s’agit-il ?What heirs pay on what they inherit, by category (spouse, children, others), with allowances and top rates. Plenty of countries charge nothing at all.
Source et informations complémentairesheir-based · 5 heir classes
HeirTop rateAllowance
SpouseEXEMPT
ChildrenEXEMPT
SiblingsEXEMPT
Other relativesEXEMPT
Non-relatives10%EUR 3,000
02.3 Crypto
Crypto · tax regime
PROGRESSIVE
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesRate: 20% · Crypto is treated as property. For casual investors, a €2,500 annual exemption applies to the total gain from selling non-registrable assets. Gains above this are taxed at 15% PIT, rising to 20% if total annual non-employment income exceeds 120 average wages (~€242k in 2024). Professional trading is taxed as individual activity at a 15% PIT rate (with a tax credit for lower profits) plus mandatory social security (VSD) and health insurance (PSD) contributions, resulting in an effective total tax burden of approximately 33%. Crypto-to-crypto swaps are considered taxable realization events.
Crypto-to-crypto
TAXABLE
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentaireseach swap counts as a disposal — gains realised at every trade
FATF travel rule
NOT SIGNED
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De quoi s’agit-il ?Does this country enforce the crypto Travel Rule? If yes, exchanges must identify senders and recipients, like banks do for wire transfers.
Source et informations complémentairesno information-sharing obligation on VASP transfers

Easy to run a company there?

Long story short: YES, BUT TAXED.
Corporate tax in Lithuania lands at a moderate 17%, no IP-box to soften it. Standard accounting, VAT at 21, the usual dose of paperwork. Nothing to celebrate, nothing to flee.

03.1 Rates
Corporate tax
17%
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De quoi s’agit-il ?What companies pay on their profits. The headline rate is a starting point: IP boxes and holding regimes often pull the real rate lower.
Source et informations complémentairesprogressive · +5% taxable profits of credit institutions exceeding EUR 2 million
VAT standard rate
21%
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De quoi s’agit-il ?The sales tax baked into almost everything you buy here. One standard rate, plus reduced rates on things like food or books.
Source et informations complémentaires3 distinct tiers in force
5%12%21%
Print media
5%
books
5%
ebooks
5%
newspapers
Culture
12%
cultural events
Transport
12%
public transit
Hospitality
12%
hotels
Health
5%
pharma
5%
medical dev.
03.2 Regime & registry
IP Box · Patent Box
NONE
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De quoi s’agit-il ?A discounted tax rate on income from patents, software and designs, often 5 to 10%. A magnet for tech and licensing businesses.
Source et informations complémentairesno IP regime · IP income taxed under standard corporate rules
Misuse of corporate assets
NO CRIMINAL
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De quoi s’agit-il ?If you spend company money on yourself, is it a crime (prison possible) or a civil matter? Some countries prosecute even sole shareholders.
Source et informations complémentairesno criminal liability · In Lithuania, while a company is a separate legal entity, the Supreme Court (e.g., Case No. 2K-7-84/2012) has established that a sole shareholder's misuse of company assets does not constitute criminal embezzlement (Art. 183) or squandering (Art. 184) if the company remains solvent and no third-party interests (creditors, employees, or the state) are harmed. Such acts lack the 'social danger' required for criminal prosecution and are instead treated as tax violations or civil breaches of fiduciary duty under the Law on Companies (Art. 19).
Shareholders privacy
PUBLIC PAYWALL
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesState Enterprise Centre of Registers (Registrų centras)
Directors privacy
PUBLIC PAYWALL
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesState Enterprise Centre of Registers (Registrų centras)
03.3 Incorporation cost
In this country, the most standard company form is called Uždaroji akcinė bendrovė (UAB) (Private Limited Liability Company). The costs below are for incorporating a company in its simplest form, for reference only.
State Registration Fee (Non-electronic)
USD 67
Notary Fees for Document Certification
USD 232
Professional Incorporation and Legal Service Fee
USD 695
Minimum Share Capital Deposit
USD 1,159
Total
USD 993

A good fit for a holding?

Long story short: YES.
Lithuania is built for holding, plain and simple. An extensive treaty network (56 signed agreements) hacks down withholding on cross-border dividends, interest and royalties, and a full participation exemption (100% on qualifying dividends and gains) lets value flow through without a domestic tollbooth.

Top-shelf plumbing: a holding parked here travels the world without leaking.

04.1 Substance & exemptions
Territorial · individuals
WORLDWIDE
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De quoi s’agit-il ?Does this country tax only local income (territorial) or everything you earn worldwide? Territorial means your foreign income stays untaxed here. Huge.
Source et informations complémentairesworldwide income taxation regardless of source
Territorial · corporates
WORLDWIDE
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Source et informations complémentairesworldwide corporate taxation
Participation exemption
100%
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De quoi s’agit-il ?Can a holding company receive dividends from its subsidiaries tax-free? The cornerstone of any serious holding structure.
Source et informations complémentaires10% holding · 12 months min
CFC rules
APPLY
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De quoi s’agit-il ?Anti-offshore rules: they tax you at home on your foreign company's profits, even if nothing was distributed. Where they exist, offshore setups get tricky.
Source et informations complémentairesNon-operating income of a foreign entity is attributed to the controlling Lithuanian company if the entity is located in a blacklisted jurisdiction, or if its passive income exceeds one-third of total income and its effective tax rate is less than half of the Lithuanian corporate tax rate.
04.2 Withholding tax · non-resident
WHT · dividends
17%
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De quoi s’agit-il ?The cut this country takes when it sends dividends, interest or royalties abroad. Tax treaties can shrink it; blacklists can inflate it.
Source et informations complémentairesnon-resident outbound
WHT · interest
10%
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Source et informations complémentairesnon-resident outbound
WHT · royalties
10%
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Source et informations complémentairesnon-resident outbound
Tax-haven WHT
17%
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Source et informations complémentairespenalty rate · blacklisted destinations
04.3 Treaty network
Treaties signed
54
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De quoi s’agit-il ?Deals with other countries to avoid double taxation and cut withholding taxes. The bigger the network, the easier your money moves across borders.
Source et informations complémentairesactive
Treaties pending
1
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Source et informations complémentairesin negotiation
Tax treaty network
origin · LT 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with LT.
Country Status Dividends Interest Royalties
// no treaties match

Easy to come and go?

Long story short: SOME.
Lithuania taxes your worldwide income while you're resident, but at least the exit is free: no exit tax on the way out.

Leaving costs you paperwork, not money; your unrealised gains walk out the door with you, untouched.

05.1 Exit & dual nationality
Exit tax
NONE
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De quoi s’agit-il ?What the country charges you for leaving: tax on your unrealized gains, as if you'd sold everything at the border. Here you'll see if it exists and when it triggers.
Source et informations complémentairesno triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
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Source et informations complémentairesnaturalisation requires renouncing existing citizenship
05.2 Citizenship paths
Residence
10 years
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Source et informations complémentairesavailable path to naturalisation
Marriage
7 years
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Source et informations complémentairesavailable path to naturalisation
Birth
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Source et informations complémentairesnot available
Descent
1 gen
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Source et informations complémentairesavailable path to naturalisation
Investment
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Source et informations complémentairesnot available

Is your money watched?

Long story short: YES, CLOSELY.
Lithuania signed every exchange framework that matters and runs a public corporate registry. Whatever you do here (earn, hold, structure) is reported, searchable, or both.

Your money is watched from every angle; if discretion is part of your plan, this isn't your jurisdiction.

Multilateral reporting frameworks 5/9 active · 3 pending
CRS
2017
CARF
2024
FATCA
2014
MLI
2018
BEPS
MAAC
2014
GLOBAL FORUM
EOIR
CRYPTO TRAVEL RULE

Is it blacklisted?

Long story short: NO.
Lithuania sits on no major blacklist, though it's outside the FATF club.

Some counterparties will run a bit of extra due diligence out of habit, but there's no formal stigma: you won't get hassled for dealing with it.

Blacklist exposure Clear everywhere
EMBARGO
un / us / eu sanctions
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list

Do you feel free there?

Long story short: PARTLY.
Lithuania is an EU member, which puts it on the digital euro conveyor belt: a programmable, traceable CBDC built to run on the same rails as the currency itself.

Under MiCA, crypto is regulated rather than banned, but the direction of travel for money in the bloc is state-controlled rails by default.

Press freedom may sit high (RSF rank #14); financial freedom is caught in a ratchet, and ratchets only turn one way.

08.1 Press freedom
Press freedom · RSF index
14/180
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De quoi s’agit-il ?The RSF world ranking of press freedom. A good proxy for censorship and civil liberties. The lower the rank, the freer the press.
Source et informations complémentairesscore 82 · ↓ 1 rank year-on-year
Central bank digital currencyi
Program Status Cross-border Sources
Digital Euro
A digital euro could support the Eurosystem's objectives by providing citizens with access to a safe form of money in the fast-changing digital world.
European Central Bank
RESEARCH
Wholesale Digital Euro
Main motivations are to (i) consolidate and further develop the ongoing work of Eurosystem central banks in this area, and (ii) gain insight into how different solutions could facilitate interaction between TARGET real-time gross settlement (RTGS) services and DLT platforms.
European Central Bank
PILOT
Stella
It explores the opportunity for using DLT to improve financial market infrastructure to support payment and securities settlement.
European Central Bank
RESEARCH

Connected to the world?

Long story short: EXCELLENT.
Lithuania is wired straight into the global money grid: 9/11 of the services we track work here.

Stripe onboards you, so you can charge cards from a laptop the day you land. Wise, Revolut, PayPal: pick your rails, they all run. One footnote for your comfort, not your business: Amazon doesn't deliver here, so plan on local e-commerce for the doorstep part of life.

Accept payments 5/6 available
Stripe
card payments
PayPal
wallet payments
Adyen
enterprise psp
Mollie
eu payments
GoCardless
direct debit
Paddle
merchant of record
Bank and move money 3/3 available
Wise
multi-currency
Revolut
personal banking
Revolut Business
business banking
Buy and sell on Amazon 1/2 available
Amazon
consumer delivery
Amazon Seller
marketplace selling
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to Lithuania. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.