3 points you need to pay attention to, while filing a tax return in Lithuania

Lithuania work market offers a huge range of jobs, starting from van drivers to IT. All of the foreign employees have the right to file a tax return and receive their tax refund. So here is the list of points you need to know about before filing your tax return.

As a non-resident of Lithuania, you need to file a tax return according to the type of the income described below:

• Self-employed person,
• Rental income from property in Lithuania,
• Income from employment,
• Income from sporting activities or as a performer,
• Income from sell or other transfer of movable property.

‘Asmens kodas’

Or in the other words - national identification number. All the citizens of Lithuania and foreign workers should receive this number. It consists of 11 digits, containing a special formula. The formula is G YYMMDD NNN C, where G shows an individual's gender (for male it is odd, even for females) and birth year, YYMMDD is the date of birth, NNN is a serial number and C is a control digit. This number is used for identification in all documents and while filing a tax return.

Tax rates

For the tax year 2021, personal income tax rate for income under 81 162 EUR is 20%, for the exceeding part of the income it is 32%.

For income from dividends and as a self-employed individual, the tax rate is 15%.

Tax rate may vary depending on the tax year.

What affects your refund

1. Paid taxes - this category includes taxes paid by the employer, taxes paid by you and additional paid taxes (private sector),
2. Local income - the amount you earned in your home country. You need to attach a confirmation of local income to your tax return.
3. Type of the income - if you had income from dividends or royalties, it will be also counted as your income during the tax year.

Do you have any questions?