Working from Lithuania as a Belgium resident

At a glance

Rule coverage

What the rules say about Lithuania

The rules below are the ones most likely to shape a stay in Lithuania, in plain words and with the source behind each one. Your own report tells you which of them apply to you.

1. Significant issueTax residency

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

   Lithuania runs two separate physical-presence tests, not one. Spend 183 days or more in Lithuania within a single tax year (the calendar year) and you become resident from your first day of arrival that year. Alternatively, spend 280 days or more across two consecutive calendar years, with at least 90 days in each of those two years, and you also become a resident, even though neither single year alone reached 183. This second test catches people who deliberately keep each year under 183 days without realizing the two years are read together.

2. Significant issuePersonal income tax

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

   From 1 January 2026, Lithuania inserted a new middle bracket into its progressive personal income tax. Employment and most other aggregated income is now taxed at 20 percent up to 36 average wages a year (about EUR 82,962 in 2026), 25 percent from there to 60 average wages (about EUR 138,270), and 32 percent above that. Before this reform the structure jumped straight from 20 percent to 32 percent with no middle step. Anyone quoting a flat 20/32 split for 2026 is describing the old system.

3. Significant issueMoving your company

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

   Incorporating in Lithuania establishes Lithuanian tax residence for the company, but if the real key management and commercial decisions, board meetings, signing authority, strategic calls, are actually made by a director sitting in the Netherlands, Dutch domestic law can treat the company as Dutch tax resident as well under its own place-of-effective-management test. Where both countries claim the company, the Netherlands-Lithuania treaty's corporate tie-breaker is meant to resolve it, but this does not reliably rescue a company whose substance was never really in Lithuania to begin with. This is the same structural risk that catches Estonian e-Residency setups run the same way.

4. Significant issueSocial security

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

   Self-employed people under individual activity pay VSD (state social insurance) at 12.52 percent and PSD (compulsory health insurance) at 6.98 percent, a combined 19.5 percent. From 1 January 2026 the contribution base changed from 50 percent of taxable profit to 90 percent of taxable profit, nearly doubling the income subject to these contributions for anyone whose base was previously calculated the old way. Payments are due quarterly, by the last day of March, June, September and December, each roughly a quarter of the annual amount.

5. Needs checkingImmigration and visa

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

   Unlike Estonia, Lithuania has not created a dedicated digital nomad visa category or brand. Several relocation and visa-consultancy sites market a Lithuania DNV, but what they are actually describing is the ordinary National D Visa filed under the other cases or remote work justification. The substance works, the branding is marketing, and knowing this matters because the correct application form and category on migracija.lt is other cases, not any nomad-specific product.

6. Needs checkingHealthcare coverage

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

   A third-country national on a D visa without a Lithuanian employer paying PSD on their behalf is not automatically covered by the compulsory health insurance system. Temporary residence permit holders who are legally employed in Lithuania are covered, permanent residence permit holders are covered from the date their permit becomes valid, but a remote worker on the D visa route sits outside both of those categories.

Tax treaty between Belgium and Lithuania