# Lithuania: individual tax residence 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. Sources reviewed 2026-09-17; review due 2026-12-16. 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. ## Home and personal or economic interests 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. Evidence: conditional. [State Tax Inspectorate of Lithuania (VMI): Law on Personal Income Tax: unofficial English translation, 1 January–31 December 2026 edition](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). Source location: Article 2(30); Article 4(1)(1), (2) and (5). ## Alternative day-count tests 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. Evidence: conditional. [State Tax Inspectorate of Lithuania (VMI): Law on Personal Income Tax: unofficial English translation, 1 January–31 December 2026 edition](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); [State Tax Inspectorate of Lithuania (VMI): Personal Income Tax Law commentary: edition of 13 August 2026](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). Source location: Article 4(1)(3)–(4); commentary to Article 4(1)(4), printed page 53. ## Exceptions and permanent departure 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. Evidence: conditional. [State Tax Inspectorate of Lithuania (VMI): Law on Personal Income Tax: unofficial English translation, 1 January–31 December 2026 edition](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). Source location: Article 4(2)–(4). ## Resident and nonresident income scope 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. Evidence: conditional. [State Tax Inspectorate of Lithuania (VMI): Law on Personal Income Tax: unofficial English translation, 1 January–31 December 2026 edition](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). Source location: Article 5(1)–(4), especially 5(3). ## Foreign-tax relief is conditional 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. Evidence: conditional. [State Tax Inspectorate of Lithuania (VMI): Law on Personal Income Tax: unofficial English translation, 1 January–31 December 2026 edition](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). Source location: Article 37(1)–(4). ## Scope and limitations - 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. ## Explore this passport - [Passport rank and travel access](https://multipassrank.com/passport/lithuania) - [Citizenship requirements](https://multipassrank.com/passport/lithuania/citizenship) - [Country-profile JSON, including sources and scoped requirements](https://multipassrank.com/api/v1/country-profiles/LT) - [Multiple-citizenship policy guide](https://multipassrank.com/dual-citizenship-countries) [Canonical page](https://multipassrank.com/passport/lithuania/taxes)