IMPUESTO SOBRE DIVIDENDOS PARA PERSONAS FÍSICAS
Dividends received from foreign companies by individuals who are tax resident in Lithuania are generally subject to 15% Lithuanian personal income tax, regardless of nationality. Eligible foreign tax withheld from those dividends may be credited against Lithuanian tax, subject to statutory and treaty limits. A double tax treaty does not automatically exempt foreign dividends from Lithuanian tax.
Dividends paid by Lithuanian companies to individuals who are tax resident in Lithuania are subject to 15% personal income tax, which the paying company must withhold, declare and remit.
Dividends paid by Lithuanian companies to non-resident individuals are generally subject to 15% Lithuanian withholding tax, regardless of nationality. A lower treaty rate may apply where the recipient qualifies under the applicable double tax treaty and provides the required supporting documentation.
IMPUESTO SOBRE DIVIDENDOS PARA EMPRESAS
De forma similar a la transferencia de dividendos entre una entidad corporativa y una persona física, los intercambios entre dos entidades corporativas también tienen en cuenta el país de registro como una variable importante a efectos fiscales. Otra variable relevante es el tiempo durante el cual se han mantenido las acciones que generan dividendos.
In 2026, taxable dividends received by Lithuanian companies from foreign companies are subject to 17% corporate income tax. Dividends from EEA companies whose profits are subject to corporate income tax or an equivalent tax may be exempt. For other foreign companies, the participation exemption generally requires at least 10% of voting rights held continuously for at least 12 months, a payer whose profits are subject to corporate income tax or an equivalent tax, and a payer outside Lithuania’s designated target territories. Statutory anti-abuse restrictions apply.
In 2026, taxable dividends paid between Lithuanian companies are subject to 17% corporate income tax withheld by the payer. A participation exemption generally applies where the recipient holds at least 10% of voting rights continuously for at least 12 months. Where statutory conditions are met, the recipient may credit tax withheld from its dividends against its corporate income tax liability. This credit does not cover corporate income tax paid by the distributing company on its operating profits.
In 2026, dividends paid by Lithuanian companies to foreign companies are generally subject to 17% withholding tax. A qualifying double tax treaty may reduce this rate. The participation exemption generally requires at least 10% of voting rights held continuously for at least 12 months and a recipient outside Lithuania’s designated target territories. Exemption and treaty relief remain subject to statutory anti-abuse rules and applicable documentation requirements.
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