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Lithuania: Domestic Corporate Taxation

Withholding Taxes

The withholding tax on dividends is 15%; but under the Parent/Subsidiary Directive, dividends paid to connected corporate recipients in the EU (minimum 10% shareholding) are exempt.

The withholding tax rate on royalty payments is 10%, but under the Interest and Royalties Directive such payments will be exempt as from 2011 if made to connected corporate recipients in the EU (minimum 10% shareholding). No withholding tax is payable on interest for EEA countries and countries with which Lithuania has a double tax treaty.

Certain types of payment in respect of the rental, sale or lease of real estate are also subject to withholding, at 10% or 15%.

 

 

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