Self-Employed Visa in Lithuania

Using the checker

1. Enter who moves with you: the adults besides you (a spouse or partner, dependent parents) and the children.
2. Enter your monthly income before tax and the savings you can show.
3. Each route shows the amount it asks of your household and whether your figures meet it — by income, or by savings where the rules accept them.

The routes and how the amounts are worked out

• Temporary residence permit — means of subsistence — Residence in Lithuania on your own means (with a ground such as business, family or other lawful activity). The minimum monthly wage (€1,153 in 2026) for each adult and half of it (€576.50) for a child, for a year. Lithuania has no digital nomad visa. Citizens of the UK, the US, Canada, Australia, New Zealand, Japan and South Korea get simplified residence for work or other lawful activity.
• Temporary residence for a company owner or manager — Owning or managing a Lithuanian company — a permit of up to 2 years. Company equity of at least €28,000, of which at least €14,000 invested by you as the manager or an owner of a third of the shares The rules were amended in May 2026 — check the current conditions (activity, jobs) before relying on them.

Money is not the only requirement

Every route also asks for health insurance, a clean criminal record and documents proving the income, translated and legalised where required. A lawyer checks the whole file before you apply and helps with the residence permit after arrival.

Using the calculator

1. Choose your income: a salary, or individual activity under a certificate (individuali veikla pagal pažymą) — Lithuania's way of working for yourself.
2. For a salary, enter the gross monthly pay and the tax-free amount that applies to you (the standard one, a reduced working capacity, or none at this job).
3. For individual activity, enter the yearly revenue and choose the 30% presumed costs or your real costs.

The result shows each tax and contribution and the net salary a month, or the tax and contributions of the activity a year.

Tax on a salary in 2026

From 2026 Lithuania taxes employment income progressively: 20% up to 36 average wages a year (83,237.40 €), 25% up to 60 (138,729 €) and 32% above. The employer withholds 20% every month on the gross salary less the tax-free amount (NPD): 747 € a month up to the minimum wage of 1,153 €, then 49 cents less for every euro above it, nothing from 2,677.49 €. Whatever a higher salary owes at 25% or 32% is paid with the annual return by 1 May of the next year. The employee also pays 12.52% social insurance (VSD) — up to 60 average wages a year — and 6.98% health insurance (PSD); 3% more for those in the voluntary II-pillar pension fund. The employer adds about 1.77%. A gross salary of 2,000 € leaves 1,276.39 € net; the minimum wage, 846.96 €.

Individual activity (self-employed)

The self-employed pay tax on the revenue less the real costs or, without receipts, less 30% presumed costs. The rate is 20%, but a tax credit brings it down to an effective 5% on taxable income up to 20,000 €, rising evenly to 20% at 42,500 €; above that the income is taxed by the yearly bands of 20%, 25% and 32%. Social insurance (12.52%) and health insurance (6.98%) are due on 90% of the taxable income, at most 43 average wages a year (99,422.45 €); someone not insured through a job pays at least 80.48 € of health insurance every month. A first individual activity pays no social insurance in its first calendar year.

What the calculator leaves out

The business certificate (a fixed tax set by each municipality), VAT, the II-pillar pension of the self-employed, several employers, benefits and dividends are not calculated. A foreigner who worked in Lithuania part of the year, or did not ask the employer to apply the tax-free amount, can get the difference back with the annual return; a non-resident gets the tax-free amount only that way. A lawyer in Lithuania can check what applies to you, and whether your residence permit allows self-employment. This is legal information, not advice.