Tax Treaties
Key objectives of the double taxation avoidance agreements are as follows:
- ensuring legal certainty for investors;
- prevention of tax evasion.
Double taxation avoidance agreements currently in force in Lithuania:
| Agreement between the Republic of Lithuania and | Ratified by Lithuania | Published in official gazette or in law register | In effect since | |
| 1. | Andorra | 2024 11 12 | 2025 01 02 Nr. 2025-00020 | 2025 01 01 |
| 2. | Armenia | 2000 11 21 | 2000 Nr. 108-3431 | 2002 01 01 |
| 3. | Austria | 2005 10 13 | 2005 Nr. 128-4604 | 2006 01 01 |
| 4. | Azerbaijan | 2004 07 13 | 2004 Nr. 126-4535 | 2005 01 01 |
| 5. | Belarus | 1995 11 28 | 1996 Nr. 65-1536 | 1997 01 01 |
| 6. | Belgium | 1999 07 08 | 1999 Nr. 82-2419 | 2004 01 01 |
| 7. | Bulgaria | 2006 11 16 | 2007 Nr. 2-69 | 2006 12 27 |
| 8. | Canada | 1997 01 21 | 1997 Nr. 10-181 | 1998 01 01 |
| 9. | China | 1996 09 24 | 1996 Nr. 105-2399 | 1997 01 01 |
| 10. | Croatia | 2000 11 21 | 2000 Nr. 108-3432 | 2002 01 01 |
| 11. | Cyprus | 2014 03 27 | 2014 Nr. 2014-04304 | 2015-01-01 |
| 12. | Czech Republic | 1995 01 26 | 1995 Nr. 75-1749 | 1996 01 01 |
| 13. | Denmark | 1993 11 30 | 1994 Nr. 17-274 | 1994 01 01 |
| 14. | Estonia (New) | 2005 12 15 | 2006 Nr. 5-137 | 2006 01 01 |
| 15. | Finland | 1993 11 30 | 1994 Nr. 18-292 | 1994 01 01 |
| 16. | France | 1997 11 04 | 1997 Nr. 106-2675 | 1997 01 01 |
| 17. | Greece | 2002 11 20 | 2002 Nr. 95-4096 | 2006 01 01 |
| 18. | Georgia | 2004 01 15 | 2004 Nr. 30-961 | 2005 01 01 |
| 19. | Germany | 1997 11 04 | 1997 Nr. 106-2674 | 1995 01 01 |
| 20. | Hungary | 2004 09 21 | 2004 Nr. 151-5474 | 2005 01 01 |
| 21. | Iceland | 1998 10 20 | 1999 Nr. 10-215 | 2000 01 01 |
| 22. | India | 2012 06 21 | 2012 Nr. 85-4455 | 2013 01 01 |
| 23. | Ireland | 1998 05 12 | 1998 Nr. 51-1401 | 1999 01 01 |
| 24. | Israel | 2006 11 16 | 2007 Nr. 2-70 | 2007 01 01 |
| 25. | Italy | 1996 08 21 | 1999 Nr. 53-1707 | 2000 01 01 |
| 26. | Japan | 2018 05 24 | 2018 Nr. 2018-13746 | 2019 01 01 |
| 27. | Kazakhstan | 1997 11 11 | 1997 Nr. 106-2677 | 1998 01 01 |
| 28. | Kyrgyztan | 2008 12 16 | 2009 Nr. 8-271 | 2014 01 01 |
| 29. | Korea | 2007 06 07 | 2007 Nr. 74-2925 | 2008 01 01 |
| 30. | Kosovo | 2021 11 04 | 2021 Nr. 2021-23664 | 2022 01 01 |
| 31. | Kuwait | 2014 03 27 | 2014 Nr. 2014-4862 | 2018 01 01 |
| 32. | Latvia | 1994 07 04 | 1995 Nr. 13-297 | 1995 01 01 |
| 33. | Luxembourg | 1995 02 12 | 1995 Nr. 70-2511 | 2007 01 01 |
| 34. | Liechtenstein | 2019-12-19 | 2019 Nr. 21590 | 2021 01 01 |
| 35. | Macedonia | 2008 04 17 | 2008 Nr. 50-1848 | 2009 01 01 |
| 36. | Malta | 2003 12 16 | 2004 Nr. 30-960 | 2005 01 01 |
| 37. | Mexico | 2012 10 03 | 2012 Nr. 119-5980 | 2013 01 01 |
| 38. | Moldova | 1998 06 23 | 1998 Nr. 74-2137 | 1999 01 01 |
| 39. | Morocco | 2014 03 27 | 2014 Nr. 4310 | 2023 01 01 |
| 40. | Netherlands | 2000 06 29 | 2000 Nr. 59-1757 | 2001 01 01 |
| 41. | Norway | 1993 11 30 | 1994 Nr. 17-275 | 1994 01 01 |
| 42. | Poland | 1994 07 04 | 1995 Nr. 84-1905 | 1995 01 01 |
| 43. | Portugal | 2002 11 20 | 2002 Nr. 111-4900 | 2004 01 01 |
| 44. | Romania | 2002 06 12 | 2002 Nr. 57-2299 | 2003 01 01 |
| 45. | Russia | 2000 06 29 | 2000 Nr. 108-3433 | 2006 01 01 |
| 46. | San Marino | 2024-12-19 | 2025 Nr. 2025-00363 | 2025-01-01 |
| 47. | Serbia | 2008 04 17 | 2008 Nr. 50-1849 | 2010 01 01 |
| 48. | Singapore | 2004 05 11 | 2004 Nr. 112-4168 | 2005 01 01 |
| 49. | Slovakia | 2002 10 31 | 2002 Nr. 104-4620 | 2003 01 01 |
| 50. | Slovenia | 2000 12 20 | 2000 Nr. 108-3433 | 2003 01 01 |
| 51. | Spain | 2003 12 02 | 2004 Nr. 15-459 | 2004 01 01 |
| 52. | Sweden | 1993 11 30 | 1994 Nr. 17-276 | 1994 01 01 |
| 53. | Switzerland | 2002 11 20 | 2002 Nr. 111-4901 | 2003 01 01 |
| 54. | Ukraine | 1997 01 21 | 1997 Nr. 11-207 | 1998 01 01 |
| 55. | United Arab Emirates | 2014-03-27 | 2014 Nr. 2014-04305 | 2015-01-01 |
| 56. | United Kingdom of Great Britain and Northern Ireland | 2002 10 31 | 2002 Nr. 13-485 | 2002 01 01 |
| 57. | USA | 1999 12 23 | 1999 Nr. 110-3209 | 2000 01 01 |
| 58. | Uzbekistan | 2002 11 13 | 2002 Nr. 109-4808 | 2003 01 01 |
| 59. | Turkey | 1999 07 08 | 1999 Nr. 82-2420 | 2001 01 01 |
| 60. | Turkmenistan | 2014-03-27 | 2014 Nr. 2014-04307 | 2015-01-01 |
Last updated: 23-01-2025