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Lithuania - Overview and introduction

Lithuania - Overview and introduction

Taxation of international executives


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The extent of the liabilities to Lithuanian tax on earnings depends upon residence status in Lithuania.

While individuals resident in Lithuania are subject to tax on worldwide income (with some exceptions regarding income from employment abroad), non-residents are liable to income tax on Lithuanian-sourced income.

There is a flat personal income tax rate of 15%.

Herein, host country refers to the country to which the employee is assigned. Home country refers to the country where the assignee normally lives when he/she is not on assignment.

© 2019 "KPMG Baltics", UAB, a Lithuanian limited liability company and a member firm of the KPMG network of independent members firms affiliated with KPMG International Cooperative ("KPMG International") a Swiss entity. All rights reserved.

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