Lithuania Tax Residency Rules
Lithuania treats you as a tax resident if your permanent place of residence is in Lithuania, your personal, social or economic interests are there, you are present for 183 days or more in the tax period (the calendar year), or you are present for 280 days or more over two successive years with at least 90 days in one of them.
| Residency threshold | 183 days |
| Counting window | Calendar year |
| Rule type | Day-count |
| Complexity | Multi-year rule applies |
| Tax year | Jan 1 – Dec 31 |
| Official source | Official source ↗ |
How Lithuania determines residency
Lithuania treats you as a tax resident if your permanent place of residence is in Lithuania, your personal, social or economic interests are there, you are present for 183 days or more in the tax period (the calendar year), or you are present for 280 days or more over two successive years with at least 90 days in one of them. Lithuanian citizens whose living costs are paid from the state budget are also resident.
The 280-day rule spreads across two consecutive years (with at least 90 days in one of them), so a stay split across a year-end can trigger residency even if no single year reaches 183 days.
- 183 days or more in the tax period (the calendar year)
- 280 days or more over two successive years, with at least 90 days in one of them
- Permanent place of residence, or personal, social or economic interests, in Lithuania
Calculate your days in Lithuania
Track your stays against the threshold and see exactly where you stand.
Evidence to keep
Documents that support (or rebut) a Lithuania residency position. Not exhaustive — advisory only.
To prove residency
- Certificate of Tax Residency (VMI) Tier 1 · decisive
- Long-term lease agreement Tier 2
- Utility bills in your name Tier 2
To rebut residency
- Foreign tax residency certificate Tier 1 · decisive
- Airline tickets / boarding passes Tier 3
Frequently asked questions
What is the tax residency threshold in Lithuania?
Lithuania generally treats you as a tax resident once you reach 183 days, measured over a calendar year window.
Does Lithuania use a calendar year or a rolling window?
Lithuania's counting window is: Calendar year. This determines how days are aggregated when testing the threshold.
Can I be tax resident in Lithuania with fewer than 183 days?
Yes — beyond the day count, Lithuania also considers: 280 days or more over two successive years, with at least 90 days in one of them; Permanent place of residence, or personal, social or economic interests, in Lithuania.
Related guides and tools
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Open ElcanoThis page is for informational purposes only and does not constitute tax or legal advice. Residency rules are applied on a facts-and-circumstances basis. Verify with official sources and consult a qualified advisor for your specific situation.