Settle AnywhereWhere could I even go?
EN
Trakai Island Castle on Lake Galvė at sunset from the air
Trakai Island Castle on Lake Galvė at sunset from the airPhoto: Augustas Didžgalvis · CC BY-SA 4.0 · Wikimedia Commons

Moving to Lithuania

16 ways to move to Lithuania in our guide: 1 investor route, 4 business / startup routes, 7 work visas, 1 student visa, 1 route by nationality or ancestry, 2 spouse visas.

No digital nomad visa. Smallest investment: Entrepreneur D visa, €14k+ ≈ $16k. Tax for newcomers: Ordinary taxation of permanent residents on worldwide income, Worldwide, treaty exception. Checked against official sources on .

Smallest investment needed€14k+ ≈ $16kEntrepreneur D visa
Longest first stay3 yearsInvestor · €260k company
Tax angleWorldwide, treaty exceptionOrdinary taxation of permanent residents on worldwide income

Lithuania offers a range of temporary residence routes for business owners, startup founders, employees, students and investors. The rules differ by route, and the records here summarise the main options without covering every permit type.

Founders building a startup with Innovation Agency backingOwners or managers of a Lithuanian company with an established trading recordHighly qualified workers with a degree or recognised ICT experienceInvestors and employees arriving under a government investment agreementFull-time students at a registered Lithuanian higher-education institution
Quick match

Open only to citizens of certain countries or to people with family roots here. Unlike free movement, each needs an application.

For people married to, or in a partnership with, a citizen or permanent resident.

Free movement and visa-free stays · 1

The records do not describe tax rules for newcomers, including how foreign-source income is treated.

Standard rules

Ordinary taxation of permanent residents on worldwide income

Worldwide, treaty exception

Foreign-source income: Worldwide, treaty exception
Details
  • On: Worldwide income of permanent Lithuanian residents (Art. 5(2))
  • Who: Permanent resident (Art. 4): permanent place of residence in Lithuania

Permanent residents of Lithuania are taxed on income from Lithuanian and foreign sources: 20% up to 36 average wages, 25% from 36 to 60 average wages and 32% above 60 average wages (average wage as set for state social insurance contributions).

Taxed on

Worldwide income of permanent Lithuanian residents (Art. 5(2)), including foreign-source income; Lithuanian-source income only for non-residents and for the treaty-resident foreigners described below.

Who it applies to

  • Permanent resident (Art. 4): permanent place of residence in Lithuania; or place of personal, social or economic interests more in Lithuania than abroad; or present 183 days or more in the tax period; or 280 days or more over successive tax periods with at least 90 days in one of them.
  • Exception (Art. 5(3)): a non-citizen who is resident only by the 183-day or 280/90-day tests and is also resident of a treaty partner state for the same period, and whose home state competent authority informs the Lithuanian tax administrator, is taxed on Lithuanian-source income only.
  • Treaty relief (Art. 37): income received in a treaty state, other than interest, dividends and royalties, is exempt in Lithuania if income tax was paid there; tax paid on interest, dividends and royalties there is credited.

Exclusions

  • Citizens of Lithuania who work abroad under an employment contract or whose living costs abroad are paid from the state or municipal budget remain residents (Art. 4(1)(5)).

Days in the country

  • At least 183 days in tax period · Present in Lithuania, continuously or with breaks, 183 days or more in the tax period makes the person a permanent resident.
  • At least 280 days in two successive tax periods · Present 280 days or more over successive tax periods, with at least 90 days in one of them.

Tax residence

A person is also resident if the permanent place of residence, or the place of personal, social or economic interests, is in Lithuania. Rate bands are multiples of the average wage used for state social insurance contributions; other rates apply to specified income: 15% on distributed profit and on non-employment income up to 12 average wages, and 5% on income from selling waste up to 12 average wages.

Visas

Independent of the residence permit.

Checked against official sources on Change log

Special regime

Individual activity: business certificate and 20% rate for small individual-activity income

20% tax

Details
  • Limit: €50k/yr ≈ $56k

Individual-activity income up to EUR50,000 (≈ $55,900) a tax period can be taxed by a fixed income tax bought with a business certificate (amount set by the municipality); individual-activity income up to EUR42,500 (≈ $47,500) a year otherwise carries a 20% rate.

Taxed on

Income from individual activity (self-employment) of residents; fixed-size tax for the business certificate.

Who it applies to

  • Individual activity income up to EUR50,000 (≈ $55,900) per tax period (summed across activities) may be taxed by the fixed income tax paid when acquiring the business certificate.
  • Individual-activity income above EUR50,000 (≈ $55,900) is added to the annual income and taxed at the 20/25/32% bands.
  • Individual-activity income, other than the fixed-tax income, up to EUR42,500 (≈ $47,500) a year is taxed at 20%.

Exclusions

  • Agricultural-activity income has separate rates: 15% up to 60 average wages and 20% above.

Limits

  • EUR 50,000 a year (≈ $55,900) · Maximum individual-activity income that can be taxed by the fixed business-certificate tax per tax period.
  • EUR 42,500 a year (≈ $47,500) · Individual-activity income up to this amount a year is taxed at 20%.

Tax residence

Applies to permanent residents; non-residents are taxed on individual activity carried out through a permanent base in Lithuania.

Visas

Independent of the residence permit.

Checked against official sources on Change log

Checked against official sources on Change log

Gediminas Tower and castle hill in Vilnius
Gediminas Tower and castle hill in VilniusPhoto: BigHead · CC BY-SA 4.0 · Wikimedia Commons
Vilnius old town lit up at dusk from Gediminas' Tower
Vilnius old town lit up at dusk from Gediminas' TowerPhoto: Diliff · CC BY-SA 3.0 · Wikimedia Commons
The Hill of Crosses near Šiauliai
The Hill of Crosses near ŠiauliaiPhoto: Diego Delso · CC BY-SA 3.0 · Wikimedia Commons
Pažaislis Monastery near Kaunas from above
Pažaislis Monastery near Kaunas from abovePhoto: Augustas Didžgalvis · CC BY-SA 4.0 · Wikimedia Commons

All photo credits

No digital nomad visa in Lithuania. See nomad visas elsewhere.
Switch to later · 1
Path to permanent residence · 2
  • Citizenship · Restoration of Lithuanian citizenship for pre-1940 citizens and their descendants (Law on Citizenship Article 9)
  • PR after 5 years · Permanent residence permit (EU long-term resident)
  1. Make sure you have health insurance covering the permit period or at least the required minimum.
  2. Arrange accommodation that meets the minimum space per adult where the route requires it.
  3. Keep the intermediation letter or confirmation from the relevant body ready for your application.
  4. Register your address and open a bank account once you have your permit and personal code.

How much do you need to invest for residency in Lithuania?

Lithuania has 1 investor route. Investor · €260k company asks for an investment of at least EUR 260,000 (≈ $290,000) and gives a first stay of 3 years that can be renewed.

Can I move to Lithuania by starting a business?

Lithuania has 4 business or startup routes. Entrepreneur D visa asks for an investment of at least EUR 14,000 (≈ $15,600) and gives a first stay of 1 year. Company manager · €500k asks for assets of at least EUR 500,000 (≈ $559,000) and gives a first stay of 3 years that can be renewed. Company shareholder · €28k asks for an investment of at least EUR 14,000 (≈ $15,600) and gives a first stay of 2 years that can be renewed.

What work visas does Lithuania offer foreigners?

Lithuania has 7 work visas. Work or business · 7 countries gives a first stay of 3 years that can be renewed. Collective relocation permit asks for an investment of at least EUR 1,448,100 (≈ $1,620,000) and gives a first stay of 3 years. Large-project investor permit asks for an investment of at least EUR 20,000,000 (≈ $22,300,000) and gives a first stay of 3 years.

How do I get a student visa for Lithuania?

Lithuania has 1 student visa. Student permit gives a first stay of 3 years that can be renewed.

Can my nationality or ancestry give me residence in Lithuania?

Yes. Lithuania has 1 route by nationality or ancestry. It is Lithuanian citizenship restoration.

Can I join my spouse or partner in Lithuania?

Yes. Lithuania has 2 spouse visas. Spouse of a citizen gives a first stay of 2 years that can be renewed. There is also Spouse of a resident.

≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.

Ask the AI about Lithuania AI

An AI assistant answers from the published records on this page and cites them. It can't assess your personal eligibility. Don't include personal details.