Lithuania Withholding tax rates
Lithuania Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 14 Aug 2026.
The withholding taxes Lithuania levies on payments to non-resident entities - dividends, interest and royalties - each at its domestic statutory rate under the Law on Corporate Income Tax (Pelno mokesčio įstatymas, PMĮ) before any double-tax agreement relief. Administered by the State Tax Inspectorate (VMI).
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| Current value | structured — see the API |
|---|---|
| In force from | 2026-01-01 |
| Official source | Lietuvos Respublikos pelno mokesčio įstatymas Nr. IX-675, current consolidated version (aktuali suvestinė redakcija) in the Seimas Register of Legal Acts. Article 5(1) read with Article 4(4): 5 str. 1 d. 3 p. "pajamos iš paskirstytojo pelno apmokestinamos taikant 17 procentų mokesčio tarifą"; 5 str. 1 d. 2 p. taxes the income listed in 4 str. 4 d. 3 p. ("honorarai" — royalties) at 10 procentų, exempts interest (4 str. 4 d. 1 p. "palūkanos") paid to entities registered in an EEA state or a state with an applicable double-tax treaty ("neapmokestinamos"), and taxes that interest at 10 procentų otherwise. |
| Last verified | 2026-08-14 |
| Verification | primary — No verification limitation recorded — read from the official source cited. All three rates are read from the consolidated text of the Law on Corporate Income Tax in the Seimas Register of Legal Acts, not from a practitioner summary. The 17% on distributed profits tracks the standard corporate rate, raised 15%→16% from 1 January 2025 and 16%→17% from 1 January 2026; the consolidated text carries the amendment history for Article 5(1) (Nr. XIV-2774 of 20 June 2024 and Nr. XV-285 of 17 June 2025) beside the provision. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Lithuania withholds at different rates for dividends, interest and royalties, and for interest the rate depends on where the recipient is established. A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. Double-tax agreements can reduce each of them, and as an EU member Lithuania exempts at source: dividends to qualifying EU parent companies under the Parent-Subsidiary Directive (domestic participation exemption: at least 10% of shares held for at least 12 months, subject to anti-abuse rules), and interest and royalties to qualifying associated EU companies under the Interest and Royalties Directive. Interest to ANY entity established in an EEA state or a treaty country is already 0% under domestic law itself. We do NOT serve treaty rates: they are bilateral and applying one is a legal determination rather than a lookup. The series effective_from is 1 January 2026, when the dividend withholding rate rose from 16% to 17% together with the standard corporate income tax rate (which had already risen from 15% to 16% on 1 January 2025).
Get it programmatically
curl https://euroref.dev/v1/lt/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/lt/withholding-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/lt/withholding-taxOther Lithuania series: Policy interest rate · Value added tax (PVM) · VAT registration threshold · National minimum wage (MMA) · Public holidays · Consumer price index (annual inflation) · Corporate income tax (pelno mokestis) · Personal income tax (GPM) · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory default interest (palūkanos, CK 6.210)
The same figure elsewhere: Luxembourg · Malta · Netherlands · Norway · Poland · all 34