---
title: "Annual tax return in Lithuania for foreigners (2026 income)"
description: "Residents file GPM311. VMI's example for 2026 income is 3 May 2027. Non-residents use GPM314 by 1 May, and FR0531 only for a fixed base in Lithuania."
url: https://buhalteris.ai/en/tax-return-lithuania/
markdown: https://buhalteris.ai/en/tax-return-lithuania.md
checked: 2026-11-09
updated: 2026-11-09
publisher: "MB Mažas Startuolis"
language: en
---

# Annual tax return in Lithuania for foreigners (2026 income)

> Prepared by MB Mažas Startuolis. Checked 2026-11-09.

**What this means for you**

Residents file form GPM311 when VMI requires an annual declaration: individual activity or a business certificate, a recalculated tax-free amount, certain other income, progressive tax bands, leaving Lithuania for good, or a refund. The general deadline is 1 May of the next year; VMI's example for 2026 income is 3 May 2027. If you paid, or had withheld, more income tax than a correct return works out, VMI refunds it by 31 July of the year after the income year when you file on time, or within 90 days if you file late. Non-residents use GPM314 for the annual tax-free amount, and FR0531 only for a fixed base. Checked 2026-11-09.

The return goes to VMI (Valstybinė mokesčių inspekcija), the State Tax Inspectorate. It deals with GPM, personal income tax. Social and health insurance go to Sodra, the State Social Insurance Fund, under its own rules, and the return does not replace them.

## Who must file, and how a refund works

[VMI's page on GPM311](https://www.vmi.lt/evmi/pajam%C5%B3-mokes%C4%8Dio-sumok%C4%97jimas-ir-deklaravimas-metin%C4%97-deklaracija-gpm311-) lists the main reasons a resident files that form: recalculating the annual tax-free amount (NPD), individual activity or a business certificate, certain kinds of income, claiming an income-tax overpayment, an asset declaration required because of certain offices or candidacies, recalculating tax under the progressive bands, and leaving Lithuania for good. VMI says the duty is in article 27 of the Law on Personal Income Tax. Its year-by-year table, published for 2021–2025 income, adds that people who registered individual activity or held a business certificate file even when they received no income. VMI has not published that table for 2026 income. If you are a member of a small partnership (MB) and VMI treats your payouts as class B, you still declare them yourself on GPM311, as the sections below describe.

An overpayment is income tax you paid from your own money, or that was withheld from a payment to you, above the amount the annual return calculates. [VMI's refund rules](https://www.vmi.lt/evmi/pajam%C5%B3-mokes%C4%8Dio-gr%C4%85%C5%BEinimo-tvarka2) say tax someone else paid for you out of their own money is not refunded to you. On an annual return, the same page's standing rule is a refund by 31 July of the relevant year if you file on time, and within 90 days after VMI receives the return if you file after the deadline. Its example is 2025 income refunded by 31 July 2026, which is 31 July of the year after the income year. [VMI's page for the season due in 2026](https://www.vmi.lt/evmi/kada-gausiu-pajamu-mokescio-permoka-) (2025 income) is more specific: file a correct return by 4 May 2026, or by 1 June 2026 if you declare an investment account, and the refund is paid by 31 July 2026. File or correct it later and the refund follows within 90 days of that correct return. VMI draws those lists at random, not by the day you filed, and it pays only once every return you must file or correct is in. It has not published a separate refund calendar for 2026 income. The filing date this page uses for that year remains VMI's example of 3 May 2027.

### Expenses that can get residents a refund

Only Lithuanian residents can deduct the items on [VMI's list of deductible expenses](https://www.vmi.lt/evmi/lengvatos-islaidos-kurias-galima-atimti-is-pajamu-21-str.-1) on GPM311, and VMI then refunds the tax difference. Checked 2026-11-13.

- Life insurance premiums for yourself, your spouse or your minor children, paid until 31 December 2034 under contracts concluded by 31 December 2024 that also pay out when the contract ends.
- Pension fund contributions (II and III pillar, under contracts concluded by 31 December 2024 and paid until 31 December 2034) and extra pension accumulation contributions above 3% of the income Sodra social insurance is calculated on.
- Fees for formal vocational training or studies leading to a higher-education qualification, paid by the person who studies, including the loan part repaid that year if paid with a bank loan.
- Mortgage interest on one home, only if the credit and purchase or building agreements were signed before 1 January 2009.

Total deductions cannot exceed 25% of your taxable income (income taxed at 15, 20, 25 or 32%, after the annual tax-free amount, business certificate income and the other items VMI lists), and life insurance premiums plus pension contributions together cannot exceed 1,500 EUR a year. In VMI's own example, 3,000 EUR of life insurance premiums on 55,900 EUR of 2024 income is capped at 1,500 EUR, which on mostly 20%-taxed pay gave a refund of 299 EUR.

You attach no receipts to the return, but you must keep the originals (or notarised copies) for 10 years and show them if VMI asks.

Personal income tax is only part of what you pay. [Individual activity tax](https://buhalteris.ai/en/individual-activity-tax/) is how self-employed profit is taxed before you file. [Sodra and PSD](https://buhalteris.ai/en/sodra-psd-self-employed/) covers the social and health contributions, which you pay to Sodra rather than on GPM311. [The salary calculator](https://buhalteris.ai/en/salary-calculator/) shows the tax-free amount on employment income, which is not this annual return. [The individual activity calculator](https://buhalteris.ai/en/individual-activity-tax-calculator/) estimates GPM, VSD and PSD before you file. [Individual activity, an MB or a UAB](https://buhalteris.ai/en/individual-activity-vs-mb-vs-uab/) is the comparison if you are still choosing a form.

## Which return is yours

| You are | Return | Deadline |
| --- | --- | --- |
| A Lithuanian tax resident with income from individual activity, or class B payouts from your own MB | GPM311, the annual income return | 1 May of the following year; VMI's 2026 example gives 3 May 2027 |
| Not resident, and you claim the annual tax-free amount | GPM314, the non-resident annual return | File and pay by 1 May of the following year |
| Not resident, and you earned income from individual activity through a fixed base in Lithuania | FR0531; not filed if you had no such income | File and pay by 1 May of the following year |

Other situations may also need a return, for example if you are resident and only have a salary, or not resident and do not claim the tax-free amount. This guide does not cover them; ask VMI.

## Are you resident?

Residence for tax is not the same as a residence permit. Under article 4 of the Law on Personal Income Tax (GPMĮ), you are generally resident for a year if you spend 183 days in Lithuania in that year, or 280 days over two consecutive years with at least 90 days in one of them. You are a non-resident only if your only permanent home is abroad, more of your personal, social and economic interests are abroad, and you stay under both day counts.

There is an exception for foreign citizens. If you reach those day counts but meet no other residence test in article 4, you stay non-resident if one of these is true:

- the only thing you do in Lithuania is individual activity through a fixed base;
- you work in Lithuania but are paid from a foreign state budget;
- you work at a foreign embassy, consulate or international organisation in Lithuania.

More detail is in the [residency section of the individual activity tax guide](https://buhalteris.ai/en/individual-activity-tax/#residency).

## Residents: GPM311

GPM311 is the annual income return (metinė pajamų deklaracija) for Lithuanian residents. You file it if you carry on individual activity (individuali veikla), which means working for yourself under a certificate from VMI. Your profit, the tax on it and what you already paid in advance during the year go on this return.

If you are a member of a small partnership (MB, mažoji bendrija) and VMI treats your payouts as class B income, you declare them on GPM311 yourself. The partnership's own returns do not cover you. The partnership declares those class B payouts on GPM312 by 15 February of the following year (2027-02-15 in VMI's 2026 example), and, if its financial year is the calendar year, its profit tax on PLN204 by 15 June. Neither replaces your GPM311.

For residents, the tax-free amount, NPD (neapmokestinamasis pajamų dydis), applies only to employment income. It can be applied to your pay at work, month by month; the [salary calculator](https://buhalteris.ai/en/salary-calculator/) assumes it is and shows how.

### Before you file

1. Collect your income from the activity, your allowable expenses and anything you took out of it.
2. Note what you already paid during the year, both to VMI and to Sodra.
3. Check the deadline in VMI's instructions. VMI's general rule is 1 May of the following year. In its material updated 2026-09-21, the example for 2026 income gives 3 May 2027.

The exact form annexes are shown by VMI's filing wizard, not by this page. To estimate the tax first, use the [individual activity tax calculator](https://buhalteris.ai/en/individual-activity-tax-calculator/).

## Non-residents: GPM314 and the annual tax-free amount

If you are not resident, you get no tax-free amount at work during the year. You can claim the annual amount, MNPD (metinis NPD), only after the year ends, by filing GPM314. This is set out in article 20, part 9 of the Law on Personal Income Tax.

- Declare your Lithuanian taxable income and your foreign taxable income.
- Attach a document from the tax authority of your country of residence about the income taxed there.
- File and pay by 1 May of the following year.

### The 2026 formula

VMI publishes this formula for non-residents' 2026 income. Before you rely on it, check on VMI's page which of your income it applies to and whether a different amount applies to you; this guide does not cover those conditions.

- If your annual income is €13,836.00 or less, MNPD is €8,964.00.
- Above that, MNPD = €8,964.00 − 0.49 × (annual income − €13,836.00).

### Example: €20,000.00 of annual income

| Step | Amount |
| --- | --- |
| Annual income | €20,000.00 |
| Income above €13,836.00 | €6,164.00 |
| 0.49 × €6,164.00 | €3,020.36 |
| MNPD: €8,964.00 − €3,020.36 | €5,943.64 |

So on €20,000.00 the annual tax-free amount is €5,943.64. This example only applies the formula; it does not work out your tax.

## Non-residents with a fixed base: FR0531

If you are not resident and you earned income from individual activity through a fixed base (nuolatinė bazė) in Lithuania, you file FR0531 and pay by 1 May of the following year. If you had no such income, you do not file it.

- Hand it in at VMI.
- File it electronically through EDS, VMI's electronic declaration system.
- Send it by post.

Someone else can file for you with a notarised power of attorney.

## Income from abroad and double tax treaties

If you have income or a home in another country, a double tax treaty may decide where that income is taxed. The Ministry of Finance says Lithuania applies treaties with 58 states. VMI keeps the [list of treaties in force](https://www.vmi.lt/evmi/tarptautines-dvigubo-apmokestinimo-isvengimo-sutartys) and a [2026 guide on income from abroad](https://www.vmi.lt/evmi/documents/20142/737112/Is_uzsienio_+gautu_+pajamu_+apmokestinimas_2026.pdf/fdb06ede-2a15-a3b7-a4f7-d34c871a8599?t=1776341704225) (in Lithuanian).

The treaties with Russia and Belarus were terminated and no longer apply from 2026-01-01.

If you are a US citizen, the United States has its own filing rules. We give no US advice; start with the [IRS page for international taxpayers](https://www.irs.gov/individuals/international-taxpayers).

## Help in English

- **VMI:** call +370 5 260 5060 and press 9 for consultations in English. Monday to Thursday 8:00–17:00, Friday 8:00–15:45; on the second Friday of the month until 12:00.
- **International House:** VMI specialists also [consult at International House](https://www.vmi.lt/evmi/tax-consultations-at-international-house) in Vilnius and Klaipėda.

## What this guide does not cover

- Whether every resident whose only income is a salary the employer already taxed must file. VMI names a recalculated annual tax-free amount as one reason to file, and this page does not list the thresholds. Ask VMI.
- Whether a non-resident must file GPM314 for reasons other than claiming the tax-free amount, for example because of the annual 25% and 32% bands. Ask VMI.
- Which of a non-resident's income the annual tax-free amount covers, and any different amounts for particular groups of people.
- Which VMI online system you file GPM311 or GPM314 in, and its screens step by step. VMI's English line can help.
- When GPM311 tax must be paid, if that differs from the filing date.
- The tax rate and calculation on a non-resident's income after MNPD.
- How the credit and tax bands apply to non-residents with a fixed base.
- The partnership's own returns beyond the dates above, the US filing rules, and the 2027 child tax relief.

## Primary sources

VMI, Sodra and other official pages we checked this against. Most are in Lithuanian.

1. [GPM obligations of MB members, updated 2026-09-21: GPM311 deadline and the 2026 example (PDF, in Lithuanian)](https://www.vmi.lt/evmi/documents/20142/391071/2025-09-24+MB+-+apmokestinimas+GPM+ir+deklaravimas.pdf)

   State Tax Inspectorate (VMI)

2. [Profit tax changes (VMI 5724, in Lithuanian)](https://www.vmi.lt/evmi/5724)

   State Tax Inspectorate (VMI)

3. [How a company declares profit tax (in Lithuanian)](https://www.vmi.lt/evmi/kokia-tvarka-%C4%AFmon%C4%97-deklaruoja-pelno-mokest%C4%AF-)

   State Tax Inspectorate (VMI)

4. [Register of Legal Entities (in Lithuanian)](https://www.registrucentras.lt/jar/)

   Centre of Registers (Registrų centras)

5. [Taxation of individual activity (VMI 5725, in Lithuanian)](https://www.vmi.lt/evmi/5725)

   State Tax Inspectorate (VMI)

6. [Declaring income: GPM311, GPM314 and the 2026 non-resident tax-free amount (in Lithuanian)](https://www.vmi.lt/evmi/pajam%C5%B3-deklaravimas1)

   State Tax Inspectorate (VMI)

7. [Filing and paying on the annual return GPM311: who must file (in Lithuanian)](https://www.vmi.lt/evmi/pajam%C5%B3-mokes%C4%8Dio-sumok%C4%97jimas-ir-deklaravimas-metin%C4%97-deklaracija-gpm311-)

   State Tax Inspectorate (VMI)

8. [How an income-tax overpayment is refunded: the standing rule (in Lithuanian)](https://www.vmi.lt/evmi/pajam%C5%B3-mokes%C4%8Dio-gr%C4%85%C5%BEinimo-tvarka2)

   State Tax Inspectorate (VMI)

9. [When an income-tax overpayment is refunded, including the 2026 filing season (in Lithuanian)](https://www.vmi.lt/evmi/kada-gausiu-pajamu-mokescio-permoka-)

   State Tax Inspectorate (VMI)

10. [Expenses residents can deduct from taxable income, with the 25 % and 1,500 EUR limits (VMI KM0193 and KM0181, in Lithuanian)](https://www.vmi.lt/evmi/lengvatos-islaidos-kurias-galima-atimti-is-pajamu-21-str.-1)

    State Tax Inspectorate (VMI)

11. [Applying the tax-free amount (NPD) (in Lithuanian)](https://www.vmi.lt/evmi/npd-pnpd-taikymas-20-str.-1)

    State Tax Inspectorate (VMI)

12. [Who is a non-resident of Lithuania (in Lithuanian)](https://www.vmi.lt/evmi/koks-asmuo-laikomas-nenuolatiniu-lietuvos-gyventoju-)

    State Tax Inspectorate (VMI)

13. [Return FR0531 for individual activity through a fixed base in Lithuania (in Lithuanian)](https://www.vmi.lt/evmi/metin%C4%97-pajam%C5%B3-mokes%C4%8Dio-nuo-individualios-veiklos-per-nuolatin%C4%99-baz%C4%99-lietuvoje-pajam%C5%B3-deklaracija-fr0531-1)

    State Tax Inspectorate (VMI)

14. [Law on Personal Income Tax (GPMĮ), including articles 4 and 20](https://e-seimas.lrs.lt/portal/legalAct/lt/TAD/TAIS.107499/asr)

    Seimas of the Republic of Lithuania

15. [Double tax treaties in force (in Lithuanian)](https://www.vmi.lt/evmi/tarptautines-dvigubo-apmokestinimo-isvengimo-sutartys)

    State Tax Inspectorate (VMI)

16. [Treaties on avoiding double taxation: Lithuania applies 58 (in Lithuanian)](https://finmin.lrv.lt/lt/naujienos/siuloma-ratifikuoti-sutarti-del-pajamu-dvigubo-apmokestinimo-isvengimo-ir-mokesciu-slepimo-prevencijos-rKXG/)

    Ministry of Finance

17. [Taxation of income received from abroad, 2026 (PDF, in Lithuanian)](https://www.vmi.lt/evmi/documents/20142/737112/Is_uzsienio_+gautu_+pajamu_+apmokestinimas_2026.pdf/fdb06ede-2a15-a3b7-a4f7-d34c871a8599?t=1776341704225)

    State Tax Inspectorate (VMI)

18. [VMI customer information centre: consultations in English](https://www.vmi.lt/evmi/mic)

    State Tax Inspectorate (VMI)

19. [Tax consultations at International House](https://www.vmi.lt/evmi/tax-consultations-at-international-house)

    State Tax Inspectorate (VMI)

20. [International taxpayers](https://www.irs.gov/individuals/international-taxpayers)

    Internal Revenue Service (United States)

## Common questions

### How does a tax refund in Lithuania work?

A refund is an overpayment of personal income tax: money you paid yourself, or that was withheld from a payment to you, above the tax the annual return calculates. Tax that someone else paid for you out of their own money is not refunded to you. Residents claim it by filing form GPM311. VMI's standing rule is to refund an on-time annual return by 31 July of the year after the income year, and a late return within 90 days after VMI receives it. For 2025 income, due in 2026, VMI says a correct return filed by 4 May 2026 (by 1 June 2026 if you declare an investment account) is refunded by 31 July 2026, and a later or corrected return within 90 days of that correct return. VMI pays only after every return you must file or correct is in, and it draws that season's refund list at random rather than by filing date. It has not published a separate refund calendar for 2026 income; the filing example on this page for that year is 3 May 2027.

### Which expenses can get me a tax refund in Lithuania?

Only Lithuanian residents can deduct eligible expenses on form GPM311 so VMI refunds the tax difference. VMI's list covers life insurance premiums for yourself, your spouse or minor children (under contracts concluded by 31 December 2024 that also pay out when the contract ends, paid until 31 December 2034), II and III pillar pension contributions (contracts concluded by 31 December 2024, paid until 31 December 2034) plus extra accumulation contributions above 3% of the income Sodra social insurance is calculated on, fees for formal vocational training or studies leading to a higher-education qualification paid by the student (including the loan part repaid that year if paid with a bank loan), and mortgage interest on one home under agreements signed before 1 January 2009. Deductions cannot exceed 25% of taxable income taxed at 15, 20, 25 or 32%, and life insurance plus pension contributions are capped at 1,500 EUR a year together. You attach no receipts to the return, but you must keep the originals for 10 years and show them if VMI asks.

### How do you file a tax declaration in Lithuania?

Residents file the annual income declaration with VMI, the State Tax Inspectorate, on form GPM311. VMI's main cases are a recalculated annual tax-free amount, individual activity or a business certificate, certain other income, a refund, an asset declaration required because of certain offices or candidacies, the progressive tax bands, and leaving Lithuania for good. Its year-by-year table for 2021–2025 income says people who registered individual activity or held a business certificate file even if they received no income. The general deadline is 1 May of the next year. VMI's example for 2026 income is 3 May 2027. Non-residents file GPM314 to claim the annual tax-free amount, and FR0531 only if they had individual-activity income through a fixed base in Lithuania. Social and health contributions are paid to Sodra, not on this declaration.

### What taxes do you pay in Lithuania?

Personal income tax, GPM, is paid to VMI. Residents who must file report it on the annual declaration GPM311. If you work for yourself you also pay social insurance, VSD, and health insurance, PSD, to Sodra. The income-tax return does not replace those contributions. This page does not set out VAT or company profit tax.

### Which return do I file for 2026 income?

If you are a Lithuanian tax resident with income from individual activity, or class B payouts from your own small partnership (MB), the annual income return GPM311. If you are not resident: GPM314 to claim the annual tax-free amount, and FR0531 only if you earned income from individual activity through a fixed base in Lithuania. Whether other situations also need a return is not covered here; ask VMI.

### Is 1 May always the last day?

In VMI's material updated 2026-09-21, the general rule for a member's GPM311 is 1 May of the following year. The 2026 example in the same material gives 3 May 2027. GPM314 and FR0531 are filed and paid by 1 May of the following year.

### What do I file if I have individual activity?

The annual income return; for residents, that is GPM311. It shows the profit from your activity, the GPM on it and what you already paid in advance. The annexes you need are shown by VMI's filing wizard, not by this page.

### I am a member of an MB. Do I file myself, and what does the partnership file?

You file yourself if VMI classes your payouts as class B: you work out the GPM on your own return, and the partnership's return does not replace that. The partnership declares those class B payouts on GPM312 by 15 February of the following year; in VMI's 2026 example, by 2027-02-15. If its financial year is the calendar year, it declares profit tax on PLN204 by 15 June.

### I am not resident. Can I still get the tax-free amount?

Not at work during the year. You can claim the annual amount only after the year ends, on GPM314. You must declare your Lithuanian and your foreign taxable income, and attach a document from the tax authority of your country of residence about the income taxed there.

### Do Sodra or the Register of Legal Entities take the return?

No. Tax returns go to VMI. Contributions to Sodra are paid to Sodra under its own rules, and the VMI return does not replace them. The Register of Legal Entities (Registrų centras) keeps the partnership's registration data, not tax returns. Do not mix up dates from different institutions.

### Can I get help from VMI in English?

Yes. Call +370 5 260 5060 and press 9 for consultations in English. The line is open Monday to Thursday 8:00–17:00 and Friday 8:00–15:45; on the second Friday of the month it closes at 12:00. VMI specialists also consult at International House in Vilnius and Klaipėda.

## Related pages

- [Individual activity tax in Lithuania 2026](https://buhalteris.ai/en/individual-activity-tax/)

  How self-employed profit is taxed before you file.

- [Sodra and PSD for the self-employed](https://buhalteris.ai/en/sodra-psd-self-employed/)

  Health and social contributions are paid to Sodra, not on the VMI return.

- [Individual activity, MB or UAB](https://buhalteris.ai/en/individual-activity-vs-mb-vs-uab/)

  Which form you are filing for, before the return itself.

- [Individual activity tax calculator](https://buhalteris.ai/en/individual-activity-tax-calculator/)

  Estimate the tax on your profit before you file.

- [Salary calculator for Lithuania 2026](https://buhalteris.ai/en/salary-calculator/)

  The tax-free amount on a salary, which is not the annual return.

- [Pajamų deklaracija 2026](https://buhalteris.ai/patarimai/pajamu-deklaracija-2026/)

  The same deadlines in Lithuanian, for individual activity and an MB.

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Source: https://buhalteris.ai/en/tax-return-lithuania/. General information, not tax advice. Check the primary sources (VMI, Sodra, e-TAR) before you pay.