Dovydas
Lawyer · Vilnius, Lithuania
- 4 cases handled
- 13+ years in practice
- Speaks: English, Russian
- Bachelor Degree in Law, Mykolas Romeris university
Non-Resident Rental Income Tax in Lithuania
Help for owners who live outside Lithuania and earn rent from a Lithuanian property: how the rental income is declared to the State Tax Inspectorate (VMI), when the personal income tax (GPM) is paid and how it fits with tax at home.
About Non-Resident Rental Income Tax in Lithuania
Non-resident rental income tax in Lithuania is the tax on rent that a person living abroad earns from a flat, house or land in Lithuania. It is also called tax on rental income, non-resident income tax or income tax on rent. In Lithuanian it is the personal income tax, gyventojų pajamų mokestis (GPM), on rental income (nuomos pajamos), administered by the State Tax Inspectorate, Valstybinė mokesčių inspekcija (VMI). It is not the annual tax on owning real estate (nekilnojamojo turto mokestis), which is a separate tax. Some older lists and lawyer pages call this service “Property Tax”.
Who this is for
- Owners who moved away from Lithuania and let their former home.
- Foreign buyers who let a flat in Vilnius, Kaunas or on the coast.
- Heirs abroad who received a rented property through an inheritance.
How it works in Lithuania
Income from a property in Lithuania is generally taxed in Lithuania, even when the owner lives elsewhere. A non-resident who lets a home to private tenants declares the income to VMI in a return for non-residents, and the timing is tied to receiving the rent rather than only to a yearly return. Returns are usually filed through VMI's electronic declaration system (EDS); paper filing is also possible. When the tenant is a company, the way the tax is paid can be different. The country where the owner lives may tax the same income too, and a double tax treaty decides how the two fit together.
Points to watch
- Rates, forms and deadlines are set by VMI rules that have changed more than once; a lawyer confirms the current ones.
- Letting to tourists for short stays is organised differently from a long-term lease.
- Selling the property later raises a separate question of tax on the gain.
What a lawyer does
The lawyer or tax adviser checks the owner's tax residence, prepares and files the returns, deals with letters from VMI and, for an owner abroad, can act under a power of attorney. Related pages: renting out your property, short-term rental rules and capital gains tax on a sale.
Questions and answers
Does a non-resident pay tax on rent from a Lithuanian flat?
In general, yes, because the income comes from property in Lithuania. A treaty with the owner's home country usually decides how double taxation is avoided there.
Is this the same as property tax?
No. Property tax (nekilnojamojo turto mokestis) is charged on owning real estate; this page is about tax on the rent received.
What if a letter from VMI arrives?
A lawyer reads it, explains what is asked and prepares the reply or the missing return within the time the letter gives.
Can the returns be handled from abroad?
Yes. Filing is mostly electronic, and a representative can act under a power of attorney.
1 lawyer who provides Non-Resident Rental Income Tax in Lithuania
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What our clients say about our service in Lithuania
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The lawyer helped me a great deal, and I am very thankful.
— Siamak26 Feb 2022Non-Resident Rental Income Tax, Portugal -
After my first communication with the lawyer, I was confident that he would be an ideal agent to represent my tax and accounting needs here in Portugal. What I like most about him, and what really stands out, is his listening: he put me first as a person and not just an accounting book. He comes across as very knowledgeable and professionally attentive, getting things sorted without an ulterior motive, and his English is perfect. What more would one need?
— Ricardo22 Apr 2020Non-Resident Rental Income Tax, Portugal -
I am more than happy with the service the accountant gave me. He was prompt, responsive and helpful, and I am very grateful to him. I would certainly use his accountancy services again, and his English was perfect. Thank you!
— Jacqueline08 Jan 2019Non-Resident Rental Income Tax -
My experience overall was positive, and yes, it was good value for the money. I think the lawyer is very knowledgeable and professional, able not just to grasp the situation but also to propose different approaches and tailor-made solutions for unusual, non-standard cases, as mine was. I am glad and thankful to have worked with her, and I wish her all the best for the future.
— Maya31 Jul 2017Non-Resident Rental Income Tax -
The lawyer was very kind, patient and helpful. Before we had even agreed to work together, he took a lot of time to explain the situation to me. One suggestion for improvement: it would be good to add web links explaining Portuguese law and other useful information for customers.
— Siamak10 Dec 2019Non-Resident Rental Income Tax, Portugal -
The lawyer was very professional and easy to communicate with, and his English was perfect. He assisted me with a Lithuanian real estate matter, clearly explained everything relevant and saw to it that my interests were properly represented. He was approachable and found time at the critical moments of the legal situation to be available. I would highly recommend him for legal services.
— Alivija29 Aug 2025 -
The lawyer was so professional and explained the situation and the way forward in our case really clearly. She reassured us, answered every question we had, and her English is perfect.
— Stuart26 Sep 2023 -
Fast reply, and a polite lawyer who explained things well and knows the facts. I got just the information I needed, and his English was perfect.
— Elin17 Aug 2022 -
Replies were quick. No complaints at all.
— Robert29 Mar 2021Family Law Consultation, Lithuania -
The lawyer was very responsive and understanding, given the delicate personal nature of the advice. In particular, I was very happy with how she reached out to the mother to successfully organise a paternity test, as my earlier efforts had been unsuccessful. Her English was perfect and the assistance excellent.
— Sam10 Jan 2022