Europe · Baltics
Lithuania
No golden visa and no intention of having one — but for anyone descended from a pre-1940 Lithuanian citizen, including most of the Litvak diaspora, restoration delivers an EU passport with no language exam, no residence and dual citizenship intact.
Tax position
- Income tax (top)
- 32% above EUR 138,270 — restructured from 1 January 2026 into three tiers: 20% to EUR 82,962, 25% to EUR 138,270, 32% above
- Capital gains
- 15% up to 120x the average monthly wage, 20% above; shares held 5+ years, dividends and investment-account interest taxed separately at a flat 15%. Real estate gains exempt after 5 years' holding.
- Wealth tax
- none
- Inheritance tax
- 5% up to EUR 150,000 and 10% above, but exempt for spouse and close relatives and for estates under EUR 3,000; no gift tax
- Special regime
- No investor or expatriate regime. Self-employed individuals face effective rates of 5-20% under EUR 42,500; business certificates offer fixed-rate treatment to EUR 50,000.
- Territorial
- No — worldwide income taxed
- CFC rules
- Yes
- Exit tax
- No
- CRS
- Participating
Is Lithuania actually right for your family?
We will tell you if it is not. That is the whole service.