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Lithuania: Country and Foreign Investment

Investment Incentives

A reduced profits tax rate of 5% is available to micro-enterprises with fewer than 10 employees and turnover below LTL0.5m.

There are two free zones which offer tax benefits to enterprises which invest more than EUR1m.

EU Structural Funds support is available to certain types of project, particularly those with technological content. The allocation to Lithuania for the 2007-2013 period is EUR7bn. The government has opened eight industrial parks in which Structural Funds assistance is offered via free infrastructure, and subsidised, long-term rental of land.

Privileged tax treatment is available in the shipping sector.



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