Tax Residency Rules by Country
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Tax residency in Lithuania
An individual is treated as a Lithuanian tax resident if, during the tax year, they have a permanent place of residence in Lithuania, or their personal, social or economic interests (centre of vital interests) are in Lithuania, or they are present in Lithuania for 183 days or more in that year, or they are present in Lithuania for 280 days or more over two consecutive tax years and are present for 90 days or more in either of those years; certain Lithuanian public officials serving abroad (such as members of the diplomatic and consular service and comparable state service personnel) are treated as residents irrespective of where their duties are performed; where an individual is considered resident in both Lithuania and another state under domestic rules, residence is determined for treaty purposes under the applicable double tax treaty tie‑breaker (generally considering permanent home, centre of vital interests, habitual abode, nationality and mutual agreement), and an individual is generally a non-resident if none of the domestic residence conditions is met or if residence is allocated to another state under an applicable treaty.
This summary is general information, not tax or legal advice. Rules change and individual circumstances vary — confirm with a qualified adviser before making decisions.
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Day-Count Thresholds
Most countries trigger tax residency after a set number of days. Cross the threshold and you may owe local taxes.
Permanent Establishment
Repeated business travel to a country can create a permanent establishment, triggering corporate tax obligations.
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