Tax residency in Lithuania: the 183-day rule
The short answer
- Window
- Calendar year
- How it counts
- Any presence during the day
- Direction
- Reaching the threshold makes you resident
How the days are counted
183 days or more in the calendar year. Any part of a day counts as a whole day and both arrival and departure count; transit of 48 hours or less does not. There is an oddity GPS cannot see: business trips and holidays abroad granted by a Lithuanian employer count as Lithuanian days.
There is also a second threshold of 280 days over two years, which we keep separately, and the count does not decide on its own.
The other rules of Lithuania
Lithuania · 280 over two years
Two calendar years280 days adding two consecutive tax years, provided you spent at least 90 days in one of them. It is the door people walk through without ever reaching 183 in a single year. Someone resident only under the day thresholds is taxed on Lithuanian-source income, not worldwide, so the count does not decide on its own what you end up paying.
The source
These count days the same way as Lithuania