{"schemaVersion":1,"passportCode":"LT","passportUrl":"https://multipassrank.com/passport/lithuania","scope":"Selected country-topic summaries; not a complete account of citizenship law or personal tax liability. These facts do not change mobility scores.","review":{"decision":"approved","reviewer":"/root","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"768cf5f78e37f70280e4f26410155d0734036049d04228c91e4f59337f57aa80","notes":"Independent review of six topics, 33 facts and all 13 actual official sources. Read current native Lithuanian citizenship Articles 2(18), 7, 18, 22 and 23; requested and checked corrected test/support locators and the legal-entitlement distinction in Article 22(4). Read VMI's explicitly unofficial 2026 English tax law Articles 2(30), 4, 5 and 37 and native August 2026 commentary pages 52-54; checked the two-year 280/90 test, narrower foreign-citizen scope and relief caps. Read current Slov-Lex citizenship sections 7, 8, 8a and 9(16)-(18) and current tax sections 2(d)-(h), 45, plus actual Financial Administration treaty guidance. Informational HTML status and stale commuter-summary conflict remain disclosed; inbound former-nationality retention remains unresolved. Read Czech ministry naturalisation conditions and oath/EEA footnote, Cizinci.cz's actual English body, official NPI examination guidance, current Russian-application notice and February 2026 response pages 2-3. General multiple nationality remains expressly qualified for that cohort; unreadable section 7x is not claimed verified. Read actual 2026 tax memorandum pages 1-5 and the cross-border income guide's operative obligations/relief text; home/day alternatives, study-only exception, treaty sequence and split-year scope are preserved. Final tax locators were corrected before approval. No rates, individual eligibility outcome or unqualified retention assurance is approved."},"reviewScope":"A common review is provided only when all topics share one approval. Otherwise consult each topic's review; no collection means no review.","reviews":[{"decision":"approved","reviewer":"/root","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"768cf5f78e37f70280e4f26410155d0734036049d04228c91e4f59337f57aa80","notes":"Independent review of six topics, 33 facts and all 13 actual official sources. Read current native Lithuanian citizenship Articles 2(18), 7, 18, 22 and 23; requested and checked corrected test/support locators and the legal-entitlement distinction in Article 22(4). Read VMI's explicitly unofficial 2026 English tax law Articles 2(30), 4, 5 and 37 and native August 2026 commentary pages 52-54; checked the two-year 280/90 test, narrower foreign-citizen scope and relief caps. Read current Slov-Lex citizenship sections 7, 8, 8a and 9(16)-(18) and current tax sections 2(d)-(h), 45, plus actual Financial Administration treaty guidance. Informational HTML status and stale commuter-summary conflict remain disclosed; inbound former-nationality retention remains unresolved. Read Czech ministry naturalisation conditions and oath/EEA footnote, Cizinci.cz's actual English body, official NPI examination guidance, current Russian-application notice and February 2026 response pages 2-3. General multiple nationality remains expressly qualified for that cohort; unreadable section 7x is not claimed verified. Read actual 2026 tax memorandum pages 1-5 and the cross-border income guide's operative obligations/relief text; home/day alternatives, study-only exception, treaty sequence and split-year scope are preserved. Final tax locators were corrected before approval. No rates, individual eligibility outcome or unqualified retention assurance is approved."}],"coverage":{"citizenship":"reviewed_scope","taxes":"reviewed_scope"},"topics":[{"code":"LT","topic":"citizenship","title":"Lithuania: ordinary naturalisation","summary":"Ordinary naturalisation combines ten years of lawful continuous residence with permanent-residence rights, language and constitutional knowledge, and nationality-loss conditions.","scope":"Ordinary adult naturalisation under Article 18; marriage, descent, restoration and exceptional grants are separate routes.","jurisdiction":"Republic of Lithuania","routeId":"lt-ordinary-naturalisation","routeType":"naturalisation","facts":[{"id":"top20-lt-residence","label":"Residence and status","text":"Normally, the preceding ten years must be lawful continuous residence in Lithuania. A right of permanent residence is required both when applying and when the decision is made.","state":"conditional","sourceIds":["top20-lt-citizenship-law"],"locator":"Article 18(1)(1)–(2)","constraint":{"value":10,"unit":"years","basis":"legal_residence","cohort":"Ordinary Article 18 adult applicant; separate permanent-residence right required at application and decision."}},{"id":"top20-lt-continuity","label":"Presence within the residence period","text":"The statutory definition requires documented residence rights. A continuous residence year entails living in Lithuania for at least six months that year; imprisonment interrupts the counted residence period.","state":"documented","sourceIds":["top20-lt-citizenship-law"],"locator":"Article 2(18)"},{"id":"top20-lt-tests","label":"Language and constitutional knowledge","text":"Applicants normally pass the state-language examination and the examination on the Constitution's basic provisions. The reviewed citizenship law does not specify a CEFR level, so no numeric language level is asserted.","state":"conditional","sourceIds":["top20-lt-citizenship-law"],"locator":"Article 18(1)(3) and (4), and 18(3)"},{"id":"top20-lt-test-exemptions","label":"Test exemptions","text":"Both examinations are waived from age 65 and for the law's specified officially recognised disability, pension-age special-needs and serious chronic mental or behavioural-disorder categories. These are defined categories, not a general health exemption.","state":"conditional","sourceIds":["top20-lt-citizenship-law"],"locator":"Article 18(4)"},{"id":"top20-lt-subsistence-conduct","label":"Subsistence and disqualifications","text":"Lawful means of support are required. Article 22 bars specified international crimes, offences against Lithuania, certain very serious convictions and applicants not legally entitled to obtain a document confirming the right of permanent residence in Lithuania.","state":"documented","sourceIds":["top20-lt-citizenship-law"],"locator":"Articles 18(1)(5), 18(1)(7) and 22"},{"id":"top20-lt-nationality-oath","label":"Existing nationality and oath","text":"Ordinarily the applicant is stateless, loses the former nationality automatically, or pledges renunciation. Recognised refugees are exempt from that condition. Nationality-loss proof normally precedes the oath; statutory dual-nationality and unavailable or unreasonable renunciation-procedure exceptions apply. Where foreign law permits renunciation only after another nationality is acquired, proof follows the oath under a separate deadline. Citizenship normally begins with the oath.","state":"conditional","sourceIds":["top20-lt-citizenship-law"],"locator":"Articles 7, 18(1)(6), 18(5), and 23(9), (12)–(14)"}],"limits":["Meeting the conditions does not itself confer citizenship. Article 19 marriage routes and Article 18(2) Lithuania-born stateless applicants have different rules.","The disability exemption is described by statutory category without converting older working-capacity terminology into a new percentage framework. Recognition and supporting documents require case-specific confirmation.","The former country's law and the applicable Article 7 or Article 23 exception must be checked before assuming dual nationality or taking renunciation steps."],"review":{"decision":"approved","reviewer":"/root","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"768cf5f78e37f70280e4f26410155d0734036049d04228c91e4f59337f57aa80","notes":"Independent review of six topics, 33 facts and all 13 actual official sources. Read current native Lithuanian citizenship Articles 2(18), 7, 18, 22 and 23; requested and checked corrected test/support locators and the legal-entitlement distinction in Article 22(4). Read VMI's explicitly unofficial 2026 English tax law Articles 2(30), 4, 5 and 37 and native August 2026 commentary pages 52-54; checked the two-year 280/90 test, narrower foreign-citizen scope and relief caps. Read current Slov-Lex citizenship sections 7, 8, 8a and 9(16)-(18) and current tax sections 2(d)-(h), 45, plus actual Financial Administration treaty guidance. Informational HTML status and stale commuter-summary conflict remain disclosed; inbound former-nationality retention remains unresolved. Read Czech ministry naturalisation conditions and oath/EEA footnote, Cizinci.cz's actual English body, official NPI examination guidance, current Russian-application notice and February 2026 response pages 2-3. General multiple nationality remains expressly qualified for that cohort; unreadable section 7x is not claimed verified. Read actual 2026 tax memorandum pages 1-5 and the cross-border income guide's operative obligations/relief text; home/day alternatives, study-only exception, treaty sequence and split-year scope are preserved. Final tax locators were corrected before approval. No rates, individual eligibility outcome or unqualified retention assurance is approved."},"url":"https://multipassrank.com/passport/lithuania/citizenship","disclaimer":"General information, not legal advice or a finding of eligibility. Requirements depend on the route, applicant and filing date. Verify the official instructions before applying."},{"code":"LT","topic":"taxes","title":"Lithuania: individual tax residence","summary":"Personal income-tax residence uses home, interests and day-count tests. Residents generally face worldwide income taxation, with statutory scope exceptions and income-specific foreign-tax relief.","scope":"Baseline individual income-tax residence and foreign-income scope for the 2026 tax year; not a computation of rates, deductions or social insurance.","jurisdiction":"Republic of Lithuania","facts":[{"id":"top20-lt-tax-home","label":"Home and personal or economic interests","text":"Residence can arise from a permanent home in Lithuania or from personal, social or economic interests located predominantly there. Certain Lithuanian citizens working or living abroad at Lithuanian state or municipal budget expense also remain within the residence rules.","state":"conditional","sourceIds":["top20-lt-income-tax-law-2026"],"locator":"Article 2(30); Article 4(1)(1), (2) and (5)"},{"id":"top20-lt-tax-days","label":"Alternative day-count tests","text":"The day tests are at least 183 days in a calendar tax year, or at least 280 days over two successive calendar tax years with at least 90 days in one of them. The latter test can establish residence for both years; statutory exceptions and prescribed counting rules still apply.","state":"conditional","sourceIds":["top20-lt-income-tax-law-2026","top20-lt-income-tax-commentary"],"locator":"Article 4(1)(3)–(4); commentary to Article 4(1)(4), printed page 53","constraint":{"value":183,"unit":"days","basis":"physical_presence","withinYears":1,"cohort":"One alternative domestic tax-residence test in a calendar tax year; home/interests, the separate two-year test and exclusions also matter."}},{"id":"top20-lt-tax-exceptions-exit","label":"Exceptions and permanent departure","text":"Defined noncitizen diplomatic, foreign-government employment and fixed-base-only cohorts can be excluded from the day-based rules. For someone resident for at least three successive tax years who permanently leaves and spends fewer than 183 days in the departure year, residence normally runs to departure; special continuation rules can apply to moves to listed target territories.","state":"conditional","sourceIds":["top20-lt-income-tax-law-2026"],"locator":"Article 4(2)–(4)"},{"id":"top20-lt-tax-worldwide","label":"Resident and nonresident income scope","text":"Residents normally fall within tax on Lithuanian and foreign income. A narrowly defined foreign citizen resident only through specified day-count or departure rules can instead have Lithuanian-source-only scope when treaty residence abroad and official notification conditions are met. Nonresidents are taxed on Lithuanian fixed-base income, including attributable foreign income, and listed Lithuanian-source income.","state":"conditional","sourceIds":["top20-lt-income-tax-law-2026"],"locator":"Article 5(1)–(4), especially 5(3)"},{"id":"top20-lt-tax-relief","label":"Foreign-tax relief is conditional","text":"Article 37 provides exemption for qualifying treaty-country income taxed abroad, but handles interest, dividends and royalties through credit rules. Other foreign-income credits have conditions, documentary requirements and Lithuanian-tax caps; listed target territories are excluded from the ordinary non-treaty credit provision.","state":"conditional","sourceIds":["top20-lt-income-tax-law-2026"],"locator":"Article 37(1)–(4)"}],"limits":["This baseline does not determine residence from nationality, a residence card or a day count alone. Treaty provisions and special day-count exclusions need individual checking.","The tax-law English text is VMI's explicitly unofficial 2026 translation; the native-language commentary was also read for the two-year residence test.","Investment-account rules, controlled foreign entities, temporary-protection situations and particular treaty articles require separate analysis. A relief provision is not a blanket foreign-income exemption."],"review":{"decision":"approved","reviewer":"/root","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"768cf5f78e37f70280e4f26410155d0734036049d04228c91e4f59337f57aa80","notes":"Independent review of six topics, 33 facts and all 13 actual official sources. Read current native Lithuanian citizenship Articles 2(18), 7, 18, 22 and 23; requested and checked corrected test/support locators and the legal-entitlement distinction in Article 22(4). Read VMI's explicitly unofficial 2026 English tax law Articles 2(30), 4, 5 and 37 and native August 2026 commentary pages 52-54; checked the two-year 280/90 test, narrower foreign-citizen scope and relief caps. Read current Slov-Lex citizenship sections 7, 8, 8a and 9(16)-(18) and current tax sections 2(d)-(h), 45, plus actual Financial Administration treaty guidance. Informational HTML status and stale commuter-summary conflict remain disclosed; inbound former-nationality retention remains unresolved. Read Czech ministry naturalisation conditions and oath/EEA footnote, Cizinci.cz's actual English body, official NPI examination guidance, current Russian-application notice and February 2026 response pages 2-3. General multiple nationality remains expressly qualified for that cohort; unreadable section 7x is not claimed verified. Read actual 2026 tax memorandum pages 1-5 and the cross-border income guide's operative obligations/relief text; home/day alternatives, study-only exception, treaty sequence and split-year scope are preserved. Final tax locators were corrected before approval. No rates, individual eligibility outcome or unqualified retention assurance is approved."},"url":"https://multipassrank.com/passport/lithuania/taxes","disclaimer":"General information, not personal tax advice. Nationality, tax residence and source of income are different questions. Consult the tax authority or a qualified adviser for your circumstances."}],"sources":[{"id":"top20-lt-citizenship-law","publisher":"Seimas of the Republic of Lithuania","title":"Law on Citizenship XI-1196: consolidated edition effective from 1 January 2024","url":"https://e-seimas.lrs.lt/rs/actualedition/TAIS.387811/PzzfiKnnlR/","language":"lt","retrievedAt":"2026-09-17"},{"id":"top20-lt-income-tax-law-2026","publisher":"State Tax Inspectorate of Lithuania (VMI)","title":"Law on Personal Income Tax: unofficial English translation, 1 January–31 December 2026 edition","url":"https://www.vmi.lt/evmi/documents/20142/390999/GPM%C4%AE%2Bangl%C5%B3%2Bkalba%2B2026-01-01-2026-12-31.pdf/648a3aaa-6e7f-27d8-7aec-73f091a2a12f","language":"en","retrievedAt":"2026-09-17"},{"id":"top20-lt-income-tax-commentary","publisher":"State Tax Inspectorate of Lithuania (VMI)","title":"Personal Income Tax Law commentary: edition of 13 August 2026","url":"https://www.vmi.lt/evmi/documents/20142/391224/GPM%2Baktualus%2Bkomentaras%2B%28aktuali%2Bredakcija%2B2026-08-13%29%2B.pdf/541c2138-7e9c-3e99-33bf-fc547c5cdc28?t=1786616447119","language":"lt","retrievedAt":"2026-09-17"}],"indicators":{"scope":"These describe the publisher's statistical geography, not benefits acquired by holding its passport. Values from different years are not a like-for-like ranking. No combined quality-of-life score is calculated.","review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"39a387a50a2aabd1d22f731ee6cac6f5c5ca947272add45f874774511443a18c","notes":"Independently fetched the exact UNDP CSV, complete World Bank series and geography-registry responses, and parsed them using Ruby standard CSV/JSON rather than the author's parser. All 146 outcomes across 73 geographies match: 140 exact native values with provider names and years, and six explicit source-specific nulls (MC/MO HDI; VA/TW both). All ISO mappings and non-aggregate scopes checked, with absent registry entities explicitly qualified. Verified HDR2025/2023 latest HDI, WDI2024 observations and 2026-07-13 update, source licences, attribution, rounding disclosures and no endorsement. The initial candidate's decoded-text UNDP hash was held; this replacement preserves all independently checked observations, records explicit encodings and matches the independently downloaded original bytes: UNDP 61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117, WDI 19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784, registry d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c. Approval binds only these replacement candidate bytes; historic approvals remain unchanged."},"coverage":"reviewed_scope","observations":[{"code":"LT","providerEntityCode":"LTU","providerEntityName":"Lithuania","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"hdi","sourceId":"undp-hdr2025","period":"2023","value":0.895,"availability":"available","definition":{"label":"Human Development Index","unit":"0–1","precision":3,"description":"UNDP's development measure; not a passport or relocation score."},"source":{"id":"undp-hdr2025","publisher":"UNDP","attribution":"UNDP Human Development Report 2025, composite indices time series. Selected observations; display rounded to three decimals. No endorsement implied.","title":"Human Development Index","url":"https://hdr.undp.org/data-center/documentation-and-downloads","dataUrl":"https://hdr.undp.org/sites/default/files/2025_HDR/HDR25_Composite_indices_complete_time_series.csv","licenceUrl":"https://hdr.undp.org/terms-use","licence":"CC BY 3.0 IGO","edition":"Human Development Report 2025","sourceSha256":"61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117","dataEncoding":"windows-1252"}},{"code":"LT","providerEntityCode":"LTU","providerEntityName":"Lithuania","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"life_expectancy","sourceId":"wb-life","period":"2024","value":77.1951219512195,"availability":"available","definition":{"label":"Life expectancy at birth","unit":"years","precision":1,"description":"Population-level period estimate; not an individual prediction or healthcare-access rating."},"source":{"id":"wb-life","publisher":"World Bank","attribution":"World Bank: World Development Indicators, SP.DYN.LE00.IN; UN World Population Prospects, national statistical offices and Eurostat. Selected observations; display rounded to one decimal. No endorsement implied.","title":"Life expectancy at birth, total","url":"https://data.worldbank.org/indicator/SP.DYN.LE00.IN","dataUrl":"https://api.worldbank.org/v2/country/all/indicator/SP.DYN.LE00.IN?format=json&date=2020:2026&per_page=20000","licenceUrl":"https://data.worldbank.org/summary-terms-of-use","licence":"CC BY 4.0 with World Bank additional terms","edition":"World Development Indicators, updated 2026-07-13","sourceSha256":"19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784","dataEncoding":"utf-8","geographyUrl":"https://api.worldbank.org/v2/country/all?format=json&per_page=400","geographySha256":"d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c"}}]}}