Lithuania

Individual - Residence

Last reviewed - 29 June 2020

The following individuals are treated as Lithuanian tax residents:

  1. An individual whose permanent place of residence during the tax period is in Lithuania.
  2. An individual whose personal, social, or economic interests during the tax period may be considered to be in Lithuania rather than in a foreign country.
  3. An individual who stays in Lithuania, continuously or intermittently, for 183 or more days during the tax period.
  4. An individual who stays in Lithuania, continuously or intermittently, for 280 or more days during a number of successive tax periods and who, during one of such periods, stayed in Lithuania, continuously or intermittently, for 90 or more days.
  5. An individual who is a Lithuanian citizen and does not satisfy the criteria set out in (3) or (4) above where such individual receives one’s remuneration for work under an employment contract or any other substantially similar contract and has the costs of living in another country covered from the state or municipal budgets of Lithuania.