Europe · EUR
Lithuania
Reviewed 2026-06-21
Top income tax
32%
Self-employed SS
Yes
VAT
21%
Capital gains
15%
Exit tax
No
Nomad visa
Yes
61
/ 100
Tax efficiency41
Ease to enter83
Ease to exit65
Cost of living78
Internet46
English100
Lithuania taxes residents on worldwide income with progressive rates starting at 20 percent on employment earnings and rising to 32 percent above roughly 138,000 euros, while dividends and self-employed business income are taxed at 15 percent. Self-employed individuals must pay social security of 19.5 percent on 90 percent of their income, and the corporate rate is 17 percent from 2026 with a reduced 7 percent rate for small new companies. It is an affordable euro-zone base with strong broadband, high English proficiency, no wealth tax, and accessible startup and remote-work visa routes for non-EU founders.
Personal income tax
Income tax structureProgressive
Top income tax rate32%
Entry income tax rate20%
Top rate threshold$137,400
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate19.5%
Employer SS rate1.77%
Indirect & other taxes
VAT standard rate21%
Capital gains rate15%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate10%
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate17%
WHT on dividends15%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$5,930
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index48
Internet speed200 Mbps
English proficiencyHigh
Civil liberties87
Sources
- PwC Worldwide Tax Summaries — Lithuania Individual Taxes on personal income
- PwC Worldwide Tax Summaries — Lithuania Individual Other taxes (social security, VAT, inheritance)
- PwC Worldwide Tax Summaries — Lithuania Corporate Taxes on corporate income
- PwC Worldwide Tax Summaries — Lithuania Individual Residence (183-day rule)
- EF English Proficiency Index — Lithuania
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.