Moving to Lithuania: taxes, residence and life
How to become tax resident in Lithuania: personal, dividend and corporate tax, 7 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In Lithuania the top income tax rate is 32%, dividends are taxed at up to 15% and companies pay 17% corporate tax.
How to move and become tax resident
You can become tax resident in Lithuania from arrival once you take up residence (Permanent residence or centre of vital interests in Lithuania; or 183 days (280 over 2 yrs)). The typical route is EU/EFTA free movement (Swiss citizens: register as self-sufficient): Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required There are 7 open residence programmes in Lithuania — see the list below.
Living there
Vilnius has a warm-summer continental climate with winter highs around -1.8 °C and summer highs around 23.5 °C.
Key facts
| Top income tax | 32% |
|---|---|
| Dividend tax | 15% |
| Corporate tax | 17% |
| 税務上の居住地 | 到着時から — Permanent residence or centre of vital interests in Lithuania; or 183 days (280 over 2 yrs) |
| あなたのルート | EU/EFTA free movement (Swiss citizens: register as self-sufficient) — Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required |
| 気候区分 | warm-summer continental · -1.8° / 23.5° (Vilnius) |
Residence programmes in Lithuania
Active programmes
- EU/EEA/Swiss free movement – registration certificate — freeMovement · 2026-10
- Temporary residence permit – company manager/shareholder (business) — 投資額 CHF 26'320 · 2026-10
Russian citizens' TRP applications not accepted (national sanctions law extended to end-2027)
- Temporary residence permit – investor (EUR 260k / investment agreement) — 投資額 CHF 244'400 · 2026-10
No real-estate golden visa in Lithuania; Russians excluded
- Startup Visa Lithuania — entrepreneur · 2026-10
- Residence for persons of Lithuanian descent / citizenship restoration — ancestry · 2026-10
- Temporary residence permit – employment / EU Blue Card — employment · 2026-10
- Temporary residence permit – family reunification — family · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Lithuania to become tax resident?
到着時から. Permanent residence or centre of vital interests in Lithuania; or 183 days (280 over 2 yrs) Worldwide income
How much tax will I pay in Lithuania?
In Lithuania the top income tax rate is 32%, dividends are taxed at up to 15% and companies pay 17% corporate tax.
Which residence programmes does Lithuania offer?
EU/EEA/Swiss free movement – registration certificate; Temporary residence permit – company manager/shareholder (business) (CHF 26'320); Temporary residence permit – investor (EUR 260k / investment agreement) (CHF 244'400); Startup Visa Lithuania; Residence for persons of Lithuanian descent / citizenship restoration
What is the usual way to move to Lithuania?
EU/EFTA free movement (Swiss citizens: register as self-sufficient). Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.