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Is foreign earned income taxable?
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Is foreign earned income taxable?

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  • If income tax has already been paid in the EU member state or in a foreign country, with which a double taxation agreement has been concluded and is applicable  (Lithuania has concluded 53 double taxation agreements)), the same income is exonerated from taxation in Lithuania, that is, a waiver of income tax is applied.
  • If foreign earned income obtained by a permanent resident of Lithuania has not been taxed and if such income is not classified in the Law on Personal Income Tax as non-taxable, a resident is obliged to pay income tax in Lithuania.
  • If the income is earned in a foreign country with which a double taxation agreement is not concluded and which is a non-EU country, a person is required to submit to the Lithuanian STI a document issued and approved by the national tax authorites of the country in question, certifying the payment of taxes.

Reviewed: 2018-01-12


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