What changed in Lithuania

Mining income counts as individual activity income from the moment coins are received, not as a future capital gain

Crypto tax and legal status

Active, business-like crypto trading is taxed as individual activity income, not as a capital gain

Crypto tax and legal status

Occasional crypto gains get a EUR 2,500 allowance, then the progressive 20, 25 and 32 percent brackets

Crypto tax and legal status

Lithuania does have inheritance tax, banded by value, and most close family is exempt outright

Leaving home: exit tax and ties

Moving a company's assets or tax residence out of Lithuania triggers an ATAD exit tax

Moving your company

Getting money out means corporate tax first, then 15 percent again on the dividend

Moving your company

A Lithuanian company actually run from a Dutch kitchen table can become a Dutch taxpayer too

Moving your company

A UAB needs a notary, roughly EUR 2,500 of share capital, and ongoing monthly filings

Moving your company

A dismissal without lawful grounds, or with a material procedural breach, can mean reinstatement

Dismissal protection

Standard dismissal notice is one month, or two weeks under a year of service, doubled for older employees

Employment law

Probation runs up to three months, six in exceptional cases, with just three days' notice to end it

Employment law

D visa holders and other third-country visitors have no automatic public health cover

Healthcare coverage

Compulsory health insurance (PSD) rides on your Sodra contributions, not a separate purchase

Healthcare coverage

The EHIC covers EU, EEA and Swiss visitors for necessary care

Healthcare coverage

UK nationals are covered through the EU-UK Trade and Cooperation Agreement protocol, not left in a gap

Social security

Outside the EU and a US-style agreement, your home country's rules decide everything

Social security

There is no US totalization agreement with Lithuania, whatever the tax treaty might suggest

Social security

Contributions stop once your base passes a ceiling, roughly EUR 99,400 for the self-employed in 2026

Social security

Self-employed social and health contributions now run on 90 percent of profit, not 50, a major 2026 change

Social security

Lithuania signed the EU telework framework agreement in May 2024, well before most people assume

Social security

EU Regulation 883/2004 coordinates your social security in full

Social security

The Netherlands treaty gives a credit mechanism if both countries tax the same income

Personal income tax

Non-residents are taxed only on Lithuania-source income

Personal income tax

For most solo freelancers, an individual activity certificate beats both the business certificate and a UAB

Personal income tax

The business certificate charges a fixed advance tax regardless of what you actually earn, and its income ceiling rose to EUR 50,000 for 2026

Personal income tax

Individual activity profit can be taxed at an effective 5 percent up to EUR 20,000, thanks to a tax credit most guides skip

Personal income tax

Dividends are taxed separately at a flat 15 percent, outside the progressive brackets

Personal income tax

The tax-free monthly allowance tapers to zero by about EUR 2,678 in monthly income

Personal income tax

Personal income tax gained a new middle bracket, 20/25/32 percent replaced the old 20/32 split from 1 January 2026

Personal income tax

New companies now pay 0 percent for their first two tax periods, not just the first

Personal income tax

Small companies pay 7 percent instead of 17, but a related-party rule stops splitting one business into several

Personal income tax

Standard corporate tax rose from 16 to 17 percent on 1 January 2026, and it taxes profit as earned, not on distribution

Personal income tax

The Netherlands-Lithuania treaty tie-breaker resolves a dual-residence claim

Tax residency

A permanent home or your centre of vital interests in Lithuania triggers residency regardless of day count

Tax residency

183 days in a calendar year, or 280 days across two years with 90 in each, both trigger residency

Tax residency

Stay under the day thresholds with no permanent home and you remain a non-resident

Tax residency

Remote work on a plain visa-free stamp sits in the same grey area it does everywhere in the EU

Right to work

The D Visa remote work route expressly authorizes foreign-employer remote work

Right to work

EU, EEA and Swiss citizens work in Lithuania without restriction

Right to work

Indonesian nationals need a Schengen C visa before travel to Lithuania

Immigration and visa

The Startup Visa needs no investment threshold, only a viable business idea and EUR 1,153 a month

Immigration and visa

The National D Visa remote work route runs on a case-by-case income test, not a published figure

Immigration and visa

Lithuania has no official Digital Nomad Visa, despite what many sites call it

Immigration and visa

Visa-free entry to Lithuania for up to 90 days in any 180

Immigration and visa

EU, EEA and Swiss citizens enter and live in Lithuania without a permit

Immigration and visa