Moving to Lithuania: taxes, residence and life
How to become tax resident in Lithuania: personal, dividend and corporate tax, 7 residence programmes, days needed, climate, safety and economy — compared with 194 countries.
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. The economy grew +2.7% in 2025; the IMF forecasts 2.5% for 2026. Its passport opens about 159 countries without a visa in advance. Security: NATO frontline; Russian drones shot down over Lithuania Sep 2026; balloons from Belarus.
Key facts
| Top income tax | 32% |
|---|---|
| Dividend tax | 15% |
| Corporate tax | 17% |
| Residenza fiscale | dall'arrivo — Permanent residence or centre of vital interests in Lithuania; or 183 days (280 over 2 yrs) |
| Via di residenza tipica | EU/EFTA free movement (Swiss citizens: register as self-sufficient) — Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required |
| Passaporto | senza visto o visto all'arrivo in 159 paesi |
| Economic growth | +2.7% (2025), forecast 2.5% (2026) |
| Tipo di clima | warm-summer continental · -1.8° / 23.5° (Vilnius) |
| Guerra & conflitti | tension — NATO frontline; Russian drones shot down over Lithuania Sep 2026; balloons from Belarus |
| Tutti i rischi naturali | 2.4/10 |
| Solidità bancaria | 7.5/10 · A |
| Tutela della proprietà | 7.5/10 |
| Case calde d'inverno | 8.5/10 |
Residence programmes in Lithuania
- EU/EEA/Swiss free movement – registration certificate — freeMovement · open · 2026-10
- Temporary residence permit – company manager/shareholder (business) — Investimento CHF 26'320 · open · 2026-10
- Temporary residence permit – investor (EUR 260k / investment agreement) — Investimento CHF 244'400 · open · 2026-10
- Startup Visa Lithuania — entrepreneur · open · 2026-10
- Residence for persons of Lithuanian descent / citizenship restoration — ancestry · open · 2026-10
- Temporary residence permit – employment / EU Blue Card — employment · open · 2026-10
- Temporary residence permit – family reunification — family · open · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Lithuania to become tax resident?
dall'arrivo. 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
Solo informazione generale – non è consulenza fiscale, legale, migratoria, d'investimento o finanziaria, né un rapporto con il cliente. Dati semplificati, indicativi e forse non aggiornati. Verificate sempre con l'autorità ufficiale e un professionista abilitato del paese prima di agire. Eventuali link partner sono indicati e possono generarci un compenso.