Frequently Asked Questions - Taxes

If you’re a foreign worker in Lithuania and you want to apply for a tax refund (i.e., get back income tax you paid during the year), here’s how it generally works:

While you’re working in Lithuania, your employer deducts income tax from your salary each month as an advance payment toward your annual tax liability. At the end of the tax year, you may discover that you overpaid — meaning you are entitled to a refund of the excess amount.

To claim a refund, you usually have to submit an annual income tax declaration (tax return) to the Lithuanian tax authorities (Valstybinė mokesčių inspekcija – VMI). This is typically done through the Electronic Declaration System (EDS) on the VMI website

3. What You’ll Need

When filing your declaration, you’ll need:

• Your tax ID number (TIN) in Lithuania (assigned by VMI)
• Your income and tax withheld details — usually provided by your employer (they often issue a certificate or summary of incomes/taxes at the end of the year)
• Your personal information and employment details

Often the declaration is pre-populated with your income data, and you can confirm or adjust it before submission.

4. Submit Through EDS 

If you have difficulties with digital access (like SMART-ID), visiting the VMI office in person may help.

5. Step by Step Instruction through Online EDS

Before doing this task, please get a Mobile Signature from any of the Network Providers you are using (Bite, Telia, Tele2, etc.). Go to their branches and talk with a representative to assist you. Don’t forget to bring your TRC or passport with you. It cost between 1-2€. You will given a new Sim card but will retain your current number.

1. Go to this link: Elektronino declaravimo sistema (VMI.LT)

2. Press “Join EDS”

3. Choose “Elektroniniai valdžios vartai (el. parašas, Paysera, KREDA, RATO)”

4. The next page allows you to login through different platforms. Choose “Mobilieji įrenginiai”.

5. Proceed to log in with your E-signature. 

If the tax authorities confirm that you overpaid:

• The refund will be transferred to your bank account; or
• You might receive it by another method specified by VMI.

This refund is from personal income tax (GPM) — it’s not a VAT (shopping) refund.

Tips for Foreign Workers

• You normally need to submit the declaration even if you are non-resident, if you want the refund.
• Many foreign workers receive refunds of a few hundred euros, depending on income and tax withheld.
• If you worked only part of the year, it’s more likely you overpaid and will get money back.

Need Help?

You can contact VMI directly for guidance:
📞 VMI hotline: 1882 (in Lithuania) or +370 5 260 5060