![\"Impuesto](\"https:\/\/tet.lt\/wp-content\/uploads\/Dividend-Tax-in-Lithuania.svg\" "\\"Impuesto")
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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.<\/p>\n
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.<\/p>\n
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.<\/p>\n
De forma similar a la transferencia de dividendos entre una entidad corporativa y una persona f\u00edsica, los intercambios entre dos entidades corporativas tambi\u00e9n tienen en cuenta el pa\u00eds 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.<\/p>\n
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.<\/p>\n
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.<\/p>\n
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.<\/p>\n
Company in Lithuania UAB<\/strong> est\u00e1 dedicada a ofrecer orientaci\u00f3n y asistencia legal profesional a quienes desean Registrarse y realizar actividades comerciales en Lituania<\/strong><\/a>. Ponte en contacto<\/strong><\/a> Contamos con profesionales competentes y experimentados que elaborar\u00e1n una soluci\u00f3n personalizada que se adapte a sus necesidades.<\/p>","protected":false},"excerpt":{"rendered":" Dividend Tax in Lithuania In 2026, dividends received by individuals are generally subject to 15% personal income tax, while taxable dividends received by companies are generally subject to 17% corporate income tax. The applicable treatment depends on the recipient’s tax status, statutory exemptions and any applicable double tax treaty. DIVIDEND TAX FOR NATURAL PERSONS Dividends…<\/p>","protected":false},"author":1,"featured_media":8946,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[11],"class_list":["post-8945","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorised","tag-tax"],"acf":[],"_links":{"self":[{"href":"https:\/\/tet.lt\/es\/wp-json\/wp\/v2\/posts\/8945","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tet.lt\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tet.lt\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tet.lt\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tet.lt\/es\/wp-json\/wp\/v2\/comments?post=8945"}],"version-history":[{"count":6,"href":"https:\/\/tet.lt\/es\/wp-json\/wp\/v2\/posts\/8945\/revisions"}],"predecessor-version":[{"id":30832,"href":"https:\/\/tet.lt\/es\/wp-json\/wp\/v2\/posts\/8945\/revisions\/30832"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tet.lt\/es\/wp-json\/wp\/v2\/media\/8946"}],"wp:attachment":[{"href":"https:\/\/tet.lt\/es\/wp-json\/wp\/v2\/media?parent=8945"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tet.lt\/es\/wp-json\/wp\/v2\/categories?post=8945"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tet.lt\/es\/wp-json\/wp\/v2\/tags?post=8945"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}