Double taxation agreements

The following table shows the countries with which Lithuania has concluded agreements for the avoidance of double taxation and the rates of withholding tax on dividends in each case.

(a) 5 % rate applies if the recipient (a company, except partnership) owns more than 25 % of the authorised capital of the payer;

(a*) 5 % rate applies if the recipient (a company, except partnership) owns more than 25 % of the authorised capital of the payer, there are additional conditions;

(b) 5 % rate applies if the recipient owns more than 25 % of the authorised capital of the payer;

(b*) 5 % rate applies if the recipient owns more than 25 % of the authorised capital of the payer, there are additional conditions;

(c) 0 % rate applies if the recipient (a company, except partnership) owns more than 10 % of the authorised capital of the payer;

(d) 5 % rate applies if the recipient (a company, except partnership) owns not less than 10 % of the authorised capital or voting power of the payer;

(e) 5 % rate applies if the recipient (a company, except partnership) owns not less than 20 % of the authorised capital of the payer;

(f) 5 % rate applies if the recipient owns not less than 10 % of the authorised capital or voting power of the payer;

(g) 5 % rate applies if the recipient owns not less than 10 % of the authorised capital or voting power of the payer, 10 % rate applies if dividends are paid for the profit taxed by lower rate;

(h) Non-taxable if the recipient is a company (except partnership), a real recipient and owns more than 25 % of the authorised capital of the payer;

(i) For use of industrial, commercial or scientific equipment.