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Lithuania

Corp Tax: 16%Setup: 50 EURIncorporate: 5 daysData Quality: 55%

Tax Rates

Corporate Tax

16%Verified Aug 58067

Small Business Rate

Effective Corporate Rate

16%

Capital Gains

16%

Personal Income (Top)

32%Verified Aug 58067

VAT

21%Verified Aug 58067

VAT Reduced Rates

9%, 5%

Dividend Withholding

16%Verified Aug 58067

Tax System

System Type

worldwide

Foreign Income Taxed

Yes

CFC Rules

YesVerified Aug 58067

Transfer Pricing

mediumVerified Aug 58067

TP Documentation Required

Yes

Incentives

IP Regime

AvailableVerified Aug 58067

IP Effective Rate

Crypto Tax

incomeVerified Aug 58067

Crypto Rate

15%

Participation Exemption

Available

Covers Dividends

Yes

Covers Capital Gains

Yes

International

Total Treaties

58Verified Aug 58067

Double Tax Agreements

Key Partners

Germany, Poland, Latvia, Estonia, United Kingdom, United States

Exit Tax