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

23rd Sep 2022

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.

Missing ‘asmens kodas’? Don’t worry, we can help you with this issue. Fill in a questionnaire and our tax advisor will help you.

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.

You can always contact us and we will try to do our best and answer any questions!