Lithuania · Work
Lithuania Intra-company transfer
First stay: 3 yrs
Temporary residence permit – intra-company transferee (manager, specialist or trainee)
First checked against official sources on Change log
Key facts
Intra-company transfer is a work route for Lithuania. Checked 2026-10-11 against the official source.
- Processing
- Up to 60 days
- First stay
- 3 yrs
Time and long term
RenewalRenewal rules
Issued for the transfer period, up to 3 years for managers and specialists and up to 1 year for trainees.
ProcessingUp to 60 days
Decisions for intra-company transferees are due within 1 month for managers and specialists and 2 months for trainees.
Why this route may not fit
Check this before you apply.
- Needs a job offer from an employer in Lithuania
What you'll need
Who can apply4
- The applicant is a manager, a specialist with specific knowledge and high qualification, or a graduate trainee.
- The applicant has worked for at least the last 6 months (3 months for a trainee) for the group outside the EU before the transfer.
- The host company in Lithuania is a branch, representative office or member of the same company group as the sending non-EU company.
- A trainee holds a higher university degree and a traineeship agreement with a programme and duration.
Documents3
- The employment contract with the non-EU company and an assignment letter are submitted.
- The assignment letter states the transfer duration, host company addresses, position and pay, and the commitment to move the worker back after the transfer.
- Regulated professions need proof of the right to practise.
After you arrive2
- The permit is issued for the transfer period, up to 3 years for managers and specialists and up to 1 year for trainees.
- A new application can be filed no sooner than 3 months after the person leaves Lithuania if the transfer lasted the maximum period.
When you become tax resident
How Lithuania decides tax residence and treats foreign-source income, from its tax records.
- Stay on this route
Up to 3 years at first, renewable
- Tax residence
- At least 183 days in a tax periodPresent 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 a two successive tax periodsPresent 280 days or more over successive tax periods, with at least 90 days in one of them.
- Foreign-source income
Worldwide, treaty exception
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).
All tax rules for Lithuania Tax records checked
Full official text
For a manager, specialist or graduate trainee transferred within a company group from a non-EU entity to a host company, branch or representative office in Lithuania. The person must have worked for the group abroad for at least 6 months (3 months for trainees) before the transfer. 1
Requirements
- The applicant is a manager, a specialist with specific knowledge and high qualification, or a graduate trainee. 1
- The applicant has worked for at least the last 6 months (3 months for a trainee) for the group outside the EU before the transfer. 1
- The host company in Lithuania is a branch, representative office or member of the same company group as the sending non-EU company. 1
- A trainee holds a higher university degree and a traineeship agreement with a programme and duration. 1
- The employment contract with the non-EU company and an assignment letter are submitted. 1
- The assignment letter states the transfer duration, host company addresses, position and pay, and the commitment to move the worker back after the transfer. 1
- Regulated professions need proof of the right to practise. 1
- The permit is issued for the transfer period, up to 3 years for managers and specialists and up to 1 year for trainees. 1
- A new application can be filed no sooner than 3 months after the person leaves Lithuania if the transfer lasted the maximum period. 1
Stay
- Issued for the transfer period, up to 3 years for managers and specialists and up to 1 year for trainees.
- First stay: up to 36 months, decided case by case.
- Renewable, subject to the conditions in force at renewal.
Nationality
Third-country nationals
Work
Work for the host company in Lithuania. A person already in Lithuania may start work when the application is submitted.
Family
Family members can apply together with the transferee and receive a permit for the same period; the 2-year residence wait does not apply.
Official sources
- Law on the Legal Status of Aliens No IX-2206, consolidated text valid 2026-07-01 to 2026-10-31 (Lithuanian) · Seimas of the Republic of Lithuania (e-seimas) · checked 2026-10-11
Intra-company transfer and its alternatives
| Route | Money needed | Stay | Work |
|---|---|---|---|
| Intra-company transfer | – | 3 yr, renewable | – |
| Work or business · 7 countries | – | 3 yr, renewable | – |
| Collective relocation permit | Needs an investment of €1.4M+ ≈ $1.6M | 3 yr | Yes |
| Large-project investor permit | Needs an investment of €20M+ ≈ $22.3M | 3 yr | – |
| Blue Card | Needs income from €2,894 a month ≈ $3,230 | 3 yr, renewable | Yes |
Questions people ask
How long can I stay on the Intra-company transfer?
Issued for the transfer period, up to 3 years for managers and specialists and up to 1 year for trainees.
How long does the Intra-company transfer take to process?
Decisions for intra-company transferees are due within 1 month for managers and specialists and 2 months for trainees.
Can I work on the Intra-company transfer?
Work for the host company in Lithuania.
Can I bring my family on the Intra-company transfer?
Family members can apply together with the transferee and receive a permit for the same period; the 2-year residence wait does not apply.
How are Intra-company transfer holders taxed in Lithuania?
No special regime in our records is tied to the Intra-company transfer. The standard rules apply: 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).
More in Lithuania
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≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
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How this was checked
Checked on 2026-10-11 against 1 official source. Status: verified against the official sources.
Every figure on this page comes from the official source it links to. The record was researched against these sources, then reviewed separately, with special attention to effective dates and amendments. Where a source does not state something, the page leaves it out.
- Law on the Legal Status of Aliens No IX-2206, consolidated text valid 2026-07-01 to 2026-10-31 (Lithuanian) · Seimas of the Republic of Lithuania (e-seimas) · checked 2026-10-11
Tracked since 2026-10-11. Rule changes and corrections are listed on the changes page, and the methodology page explains how facts are checked. Found something out of date? Email contact@stayglobe.app with a link to the official source.