Work Visa with a Job Offer in Lithuania

A work visa with a job offer in Lithuania usually means a work-based temporary residence permit, sometimes preceded by a work permit (leidimas dirbti) or an Employment Service decision and a national D visa. English-speaking lawyers in Lithuania explain each step to the worker and the employer and prepare the applications.
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About Work Visa with a Job Offer in Lithuania

A work visa with a job offer, more often searched as a Lithuania work permit, an employment visa or a job visa, lets a non-EU citizen take up a job with a Lithuanian employer. Some older lists and lawyer pages call this service “Work Visa with offer of Employment”. In Lithuania the result is normally a temporary residence permit for work (leidimas laikinai gyventi), and depending on the job it is preceded by a work permit (leidimas dirbti) or a decision of the Employment Service (Užimtumo tarnyba) that the job meets the needs of the labour market. Applications are filed in Migris and decided by the Migration Department (Migracijos departamentas).

Who needs it

Non-EU citizens with a signed employment contract (darbo sutartis) or a firm offer from a Lithuanian company, for example drivers, builders, welders, IT staff or hospitality workers, and the employers who hire them. Highly qualified jobs with a high salary may fit the EU Blue Card better. Without an offer, a work-based permit is generally not available.

Steps in Lithuania

  1. The employer checks whether the occupation is on the shortage list (trūkstamų profesijų sąrašas), whether a quota applies and which Employment Service step is needed.
  2. Where required, the Employment Service issues the work permit or the labour market decision.
  3. The employer confirms the job in Migris and the worker files the residence permit application, or a national D visa to start earlier, and gives biometric data in Lithuania or at a visa centre abroad.
  4. After arrival the employer registers the start of work with Sodra, the social insurance fund, and the worker declares a place of residence.

Points to watch

  • Lithuania has set annual quotas for workers from non-EU countries, with exceptions; the quota and its rules have changed since they were introduced.
  • Salary conditions and the shortage list are revised regularly.
  • The permit is linked to the employer and the job; changing either may need approval or at least a notice.
  • Agencies that charge for a “work visa” or a job are not the Lithuanian authorities; the procedure always starts with a real employer.

What a lawyer does

A lawyer checks the contract and the job against the current rules, tells the employer which Employment Service step applies, prepares the Migris applications, collects documents such as the criminal record certificate and diplomas, and handles a change of employer, a renewal or a refusal. If a conflict with the employer arises later, the lawyer can help with unfair dismissal and employment disputes.

Questions and answers

Can I get a Lithuanian work visa without a job offer?

A work-based permit needs a Lithuanian employer. People without an offer look at other grounds, such as studies, a business or family; none of them replaces a job offer.

Who applies, the employer or the worker?

Both take part. The employer starts the procedure and confirms the job in Migris; the worker files the application and gives biometric data.

How long does a Lithuania work permit take?

Processing times depend on the Employment Service step, the quota and the Migration Department’s workload, and they change. A lawyer gives a current estimate.

Can my family come with me?

Usually later, through family reunification, once the conditions on residence and means are met.

Lithuania Income Tax Calculator: Net Salary and Self-Employed

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Your net salary in Lithuania after the 2026 tax-free amount, income tax and insurance — or what the self-employed pay on individual activity.

How it works

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.

1Your details

A resident asks one employer to apply it

Before tax and contributions

2Your result

Tax-free amount (NPD)€747 less 0.49 of every euro above the minimum wage (€1,153); nothing from €2,677.49 €332
Personal income tax (GPM, 20%)On €1,668.03 — the employer withholds 20% every month €334
Social insurance (VSD, 12.52%)Pension, sickness and maternity insurance, on the gross salary €250
Health insurance (PSD, 6.98%)On the gross salary, no ceiling €140
Employer's contributions (1.77%)Paid by the employer on top of the gross salary — not taken from your pay; the employer's cost is €2,035.40 €35
Net salary a month €1,276
  • Net a year: €15,316.68 (12 months of this salary).
  • Foreigners: a non-resident pays the same tax and contributions but gets no tax-free amount from the employer — only after the year, with the annual return. Tax resident = 183 days or more in Lithuania in a calendar year, or 280 days over two years with at least 90 in one of them.
  • Not included: several employers, sickness and maternity benefits, bonuses paid at once, the child tax-free amount (from 2027 income).

1 lawyer who provides Work Visa with a Job Offer in Lithuania

Sorted by experience in this service. Write to any of them — the reply comes from the lawyer, without obligation.

  • Dovydas, lawyer in Vilnius

    Dovydas

    Lawyer · Vilnius, Lithuania

    • 4 cases handled
    • 13+ years in practice
    • Speaks: English, Russian
    • Bachelor Degree in Law, Mykolas Romeris university
    Contact Dovydas
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