Lithuania Non-Resident Withholding Tax Calculator
Calculate statutory withholding taxes on cross-border dividends (15%), interest (10%), royalties (10%), and EU Parent-Subsidiary Directive exemptions in Euros.
🌐 Mokėjimo užsienio gavėjui parametrai (Payment Data)
📊 Išskaičiuojamo mokesčio suvestinė (WHT Statement)
| Mokėjimo pozicija | Tarifas / Pagrindas | Suma (€) |
|---|
Dažniausiai užduodami klausimai (Statutory FAQs)
What is the statutory withholding tax rate on dividends distributed to non-residents in Lithuania?
Under the Law on Corporate Income Tax (PMĮ), dividends paid by a Lithuanian company to foreign entities or non-resident individuals are subject to a statutory withholding tax rate of 15.0%.
How does the EU Parent-Subsidiary Directive exempt cross-border dividends in Lithuania?
Under Article 34 PMĮ, dividends distributed by a Lithuanian company to an EU parent enterprise are completely exempt (0% WHT) if the foreign company holds at least 10% of voting shares continuously for at least 12 months.
What withholding tax rate applies to royalties and interest paid to foreign recipients?
Statutory withholding tax on interest and royalties is 10.0%. Under the EU Interest and Royalties Directive, payments between qualifying associated companies residing in EU member states are exempt (0% WHT).
How do Double Taxation Avoidance Agreements (DTA / DVI) reduce Lithuanian withholding taxes?
Lithuania maintains over 55 double tax treaties that generally cap dividend WHT at 5% to 10% and interest/royalties at 5% to 10% upon submission of a certified Certificate of Tax Residency (form DAS-1).
Are management and consulting fees paid to foreign contractors subject to Lithuanian WHT?
Management and consultancy fees are generally not subject to withholding tax if services are performed entirely outside Lithuania, or are fully protected under Article 7 (Business Profits) of an applicable DTA.
Engr. Muhammad Shahzad
Verified Baltic & EU Statutory Systems SpecialistChartered Systems Engineer and Fiscal Modeler. Specializing in Lithuanian labor jurisprudence under the Labor Code (Darbo kodeksas), State Social Insurance Fund (Sodra - VSD and PSD mechanics), State Tax Inspectorate (VMI - GPM, NPD formula, Pelno mokestis, PVM), and Centre of Registers (Registrų centras) corporate governance (UAB, MB, Individuali veikla).