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% |
| Податкове резидентство | з моменту прибуття — Permanent residence or centre of vital interests in Lithuania; or 183 days (280 over 2 yrs) |
| Типовий шлях до посвідки | EU/EFTA free movement (Swiss citizens: register as self-sufficient) — Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required |
| Паспорт | без візи або після прибуття до 159 країн |
| Economic growth | +2.7% (2025), forecast 2.5% (2026) |
| Тип клімату | warm-summer continental · -1.8° / 23.5° (Vilnius) |
| Війна і конфлікти | tension — NATO frontline; Russian drones shot down over Lithuania Sep 2026; balloons from Belarus |
| Усі природні небезпеки | 2.4/10 |
| Надёжность банков | 7.5/10 · A |
| Защита собственности | 7.5/10 |
| Тепло в домах зимой | 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) — Інвестиція CHF 26'320 · open · 2026-10
- Temporary residence permit – investor (EUR 260k / investment agreement) — Інвестиція 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?
з моменту прибуття. 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
Лише загальна інформація — не податкова, юридична, імміграційна, інвестиційна чи фінансова консультація і не договір із клієнтом. Цифри спрощені, орієнтовні й можуть бути застарілими. Перед будь-яким рішенням перевіряйте в офіційному органі та в ліцензованого фахівця відповідної країни.