Welcome to Lithuania! As a digital nomad, expat, or location-independent worker, obtaining tax residency in this Baltic gem can open doors to new opportunities. This guide will take you through the necessary steps to establish your tax residency in Lithuania.
Determine Eligibility
First, assess whether you meet the criteria for tax residency in Lithuania. You must either spend more than 183 days in a calendar year in Lithuania or have your primary place of economic interests in the country. This includes your primary workplace, business interests, or other significant economic ties.
Register Your Place of Residence
Once you are eligible, register your place of residence with the local municipality (Seniūnija). You'll need to provide proof of address, such as a rental contract or property ownership documents, and complete a registration form. This step is crucial for obtaining a residence certificate.
Obtain a Residence Permit
If you are a non-EU/EEA citizen, you will need to apply for a temporary residence permit. This can be done at the Migration Department. Provide necessary documents such as a valid passport, health insurance, proof of sufficient financial means, and a reason for your stay (e.g., work, study, family reunification). EU/EEA citizens need to register their stay if it exceeds 90 days.
Register with the Tax Authorities
Visit the State Tax Inspectorate (Valstybinė mokesčių inspekcija or VMI) to register for a taxpayer identification number (TIN). You will need your residence certificate and other identification documents. This number is essential for all tax-related matters in Lithuania.
Declare Your Worldwide Income
As a Lithuanian tax resident, you are required to declare your worldwide income. File your annual tax returns with VMI, ensuring you report all income earned both within Lithuania and abroad. This is a legal obligation and critical for maintaining your tax residency status.
Legal References
- Law on Personal Income Tax of the Republic of Lithuania (Gyventojų pajamų mokesčio įstatymas)
- Law on the Legal Status of Aliens of the Republic of Lithuania (Lietuvos Respublikos įstatymas dėl užsieniečių teisinės padėties)
- Civil Code of the Republic of Lithuania (Lietuvos Respublikos civilinis kodeksas)
Useful Links
- State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania
- Ministry of Finance of the Republic of Lithuania
