The deadline
Annual income declarations are due by 2 May of the following year. Filing opens around 1 March, so you get roughly two months.
File via EDS โ opens around 1 March โ deadline 2 May โ check the pre-filled data โ add anything missing and claim deductions โ submit โ pay or get refunded
Table of Contents
Do You Need to File?
Not everyone does. If you're a straightforward employee whose only income is a Lithuanian salary, your employer has already withheld and reported everything, and there may be nothing further required.
You generally do need to declare if any of the following apply:
- You have self-employment income โ see our individuali veikla guide
- You had more than one employer during the year
- You have foreign income โ from abroad, or from work done outside Lithuania
- You received dividends, interest or capital gains
- You sold property or securities
- You want to claim deductions or a refund
- You're declaring assets where required
- Your tax allowance was applied incorrectly during the year
File even when you don't have to, if there's a refund in it
The commonest reason to file voluntarily is to get money back. If your NPD tax-free allowance was applied incorrectly โ very common if you changed jobs, had a gap in employment, or your income varied through the year โ you may have overpaid. Declaring is how you reclaim it.
Dates and Deadlines
| What | When |
|---|---|
| Filing opens | Around 1 March |
| Deadline | 2 May of the following year |
| Tax year | Calendar year โ 1 January to 31 December |
| Late filing penalty | โฌ25โโฌ60 |
So for income earned during 2025, filing runs from roughly 1 March 2026 to 2 May 2026.
Don't leave it to the final week. The EDS system gets busy near the deadline, and if you discover you're missing a document from a former employer or a foreign bank, you'll want time to chase it. Early March is a much calmer experience than late April.
The EDS System
Declarations are filed electronically through EDS โ the Elektroninio deklaravimo sistema, VMI's electronic declaration system.
The form is available in English
This is the single most reassuring fact on the page for most readers. You don't need Lithuanian to file. The declaration form in EDS is available in English, and much of your data is pre-filled from what your employer and Sodra have already reported โ so for many people it's a review-and-confirm exercise rather than a blank form.
You'll log in using your electronic identification โ typically internet banking credentials from a Lithuanian bank, an electronic signature, or a Lithuanian ID card. This is one of several reasons to have a traditional bank account once you're settled, even if a fintech covers your daily life.
How to File, Step by Step
Log in to EDS
Through VMI's electronic declaration system, using internet banking, an e-signature or your ID card.
Select the tax period
The calendar year you're declaring for.
Open the declaration form
Switch it to English if you need to.
Check the pre-filled data
Employment income and contributions are usually already there. Check them rather than assuming they're right โ errors do occur, especially if you changed employer.
Add anything missing
Foreign income, self-employment income, investment income, property sales.
Claim deductions
Anything you're entitled to that isn't automatic.
Answer the form's questions and submit
You'll see the calculated result โ tax owed, or a refund due.
Pay anything owed, or wait for your refund
Keep the confirmation.
Non-Residents
If you're not a Lithuanian tax resident but received income here, different rules and a different form apply.
- Non-residents declare on Form GPM314, the annual income tax return for a non-resident of Lithuania
- Only Lithuanian-source income is generally in scope
- VMI issues Lithuanian taxpayer identification numbers to foreigners working and residing here
- Double taxation treaties may affect your position
Tax residency isn't the same as immigration status. You can hold a residence permit and not be a tax resident, or be a tax resident without a permit. Residency for tax purposes turns on tests including days present and centre of interests. If you moved mid-year, worked in two countries, or maintain ties elsewhere, get this determined properly โ it changes what you must declare and where.
Getting a Refund
Refunds are more common than people expect, and the usual cause is the NPD โ the tax-free allowance.
NPD is applied monthly by your employer based on your monthly salary. But it's ultimately an annual entitlement. If your income was uneven across the year, the monthly application may not match your annual position โ and the difference comes back to you when you declare.
Situations where a refund is likely:
- You started work partway through the year โ arrived in Lithuania in, say, July
- You had a gap between jobs
- Your income varied significantly month to month
- You had more than one employer and the allowance was applied more than once, or not at all
- You're entitled to deductions that weren't applied during the year
Your first year in Lithuania is the likeliest refund
If you arrived mid-year and only earned for part of it, your annual NPD entitlement was probably larger than what was applied month by month. That's a straightforward overpayment, and declaring is how you get it back. Worth filing even if nothing obliges you to.
If You File Late
The penalty for late submission is โฌ25 to โฌ60. Modest โ but late filing also delays any refund you're owed, and interest can apply to unpaid tax.
If you've missed a deadline, file anyway. Filing late is considerably better than not filing, and if you're due a refund you're simply keeping VMI holding your money.
โ Still to confirm. Interest rates on late payment of tax owed, and the process for amending a declaration you've already submitted. Check with VMI.
Common Situations
You arrived in Lithuania partway through the year
Check your tax residency status for that year, and file โ there's a good chance you overpaid through NPD being applied monthly against a partial year's income.
You're self-employed under individuali veikla
You must declare. Your income, deductions and contributions all flow through the annual declaration. See our individuali veikla guide.
You have income from your home country
If you're a Lithuanian tax resident, your worldwide income is generally in scope. Double taxation treaties usually prevent you being taxed twice, but the income still typically needs declaring. This is where professional advice earns its cost.
You're a student working part-time
If your only income was a Lithuanian salary, there may be nothing to do. But if you worked for more than one employer or only part of the year, check whether you're owed a refund. See working as a student.
You sold property or shares
Capital gains generally need declaring. Property held for a long period may be exempt โ the rules depend on holding period and use, so check your specific position.
You left Lithuania during the year
You may still need to declare Lithuanian income for the period you were here. Don't assume leaving ends the obligation.
Not sure your tax was calculated correctly?
Check what your gross salary should have netted across the year.
Common Mistakes
Assuming your employer handled everything
They handle withholding, not your annual position. If you changed jobs or arrived mid-year, the two may not match.
Not filing when a refund is owed
No penalty applies for not claiming money back โ you simply don't get it. First-year arrivals are the most likely to lose out.
Trusting pre-filled data without checking
It's usually right. Usually isn't always, particularly with multiple employers.
Ignoring foreign income
If you're a Lithuanian tax resident, worldwide income is generally in scope. A treaty may prevent double taxation, but the declaring obligation often stands.
Confusing tax residency with immigration status
They're separate tests with separate consequences.
Leaving it to the last week
Missing documents take time to obtain, and the system is busiest at the deadline.
Not keeping records
Keep your declaration confirmation, and supporting documents for anything you claimed.
Frequently Asked Questions
When is the Lithuanian tax return deadline?
2 May of the following year. Filing opens around 1 March, giving you roughly two months.
Do I have to file if I'm just an employee?
Often not โ your employer withholds and reports. But you should file if you had multiple employers, foreign income, investment income, or think you're owed a refund.
Is the form in English?
Yes. The declaration form in EDS is available in English, and much of your data is pre-filled from employer and Sodra reporting.
How do I log in to EDS?
Using electronic identification โ typically Lithuanian internet banking credentials, an electronic signature, or a Lithuanian ID card.
What's the penalty for filing late?
โฌ25 to โฌ60 for late submission. Interest may also apply to unpaid tax. File anyway if you've missed it.
Which form do non-residents use?
Form GPM314, the annual income tax return for a non-resident of Lithuania. Generally only Lithuanian-source income is in scope.
Will I get a refund?
Quite possibly, especially in your first year or if you changed jobs โ the NPD tax-free allowance is applied monthly but is ultimately an annual entitlement, so uneven income often produces an overpayment.
Do I declare income from my home country?
If you're a Lithuanian tax resident, worldwide income is generally in scope. Double taxation treaties usually prevent paying twice, but declaring is often still required. Worth professional advice.
What if I don't speak Lithuanian?
The form is available in English. For complex situations โ foreign income, property sales, self-employment โ an accountant is worth the cost, and Lithuanian accountants working with foreigners are readily available.
Related Guides
Disclaimer. General guidance, not tax advice. Filing obligations depend on your residency status, income sources and personal circumstances. Deadlines and penalties change. Confirm your own position with VMI or a qualified accountant โ particularly if you have foreign income or moved country during the year.