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Lithuania: Personal Taxation

Residence and Liability for Taxation

An individual is resident if their permanent place of residence is in Lithuania, if their centre of personal, social or economic interests is in Lithuania during the tax period, if they spend more than 183 days in Lithuania during the tax year, or if they spend more than 280 days in Lithuania during two consecutive tax years.

Resident individuals are taxed on their worldwide income.

Non-residents are taxed on income originating in Lithuania, including dividends, income or capital gains derived from immoveable property, royalties, and employment income.



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