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Lithuania to Cyprus, the clean way.

A Lithuanian founder pays about 29.5% to take profit out as a dividend. In Cyprus the company pays 15% and, with non-dom status, you pay no tax on dividends. Lithuania has no exit tax, but you pay what you owe before you leave.

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Skaityk lietuviškai

What you keep, every year.

Lithuania charges the company 17%, then 15% on the dividend, year after year. Move the slider to your own profit.

€200,000
In Lithuania
Corporate tax
−€34,000
Tax on dividends
−€24,900
You keep
€141,100
In Cyprus
Corporate tax
−€30,000
Health contribution (GeSY)
−€4,505
You keep
€165,495

More in your pocket+€24,395every year

More in your pocket +€24,395 every year

Lithuania: 17% corporate income tax from 1 January 2026, then 15% on the dividend, which together take 29.45% of profit. Dividends don't count towards the higher income tax bands, so the figure holds however much you take.

Headline rates for a founder who takes the profit out as dividends and has become Cyprus tax resident with non-dom status. Your own figures will differ. This is an illustration, not tax advice.

What leaving Lithuania takes.

There's no exit tax on you, but the timing and a few rules matter. Check these with a Lithuanian tax adviser first.

  • No exit tax on you

    Lithuania doesn't treat your shares as sold when you emigrate. Your UAB stays Lithuanian, and moving yourself costs nothing.

  • Pay your tax before you leave

    If you leave for good, you file a departure tax return, declare your income up to the day you leave and pay that tax before you go. Not with next year's return. Your adviser files it as part of the move.

  • The two-year rule skips Cyprus

    Own over 25% of a Lithuanian company or earn over 30% of your income there, and moving to a country on its low-tax list keeps you taxable for the year you leave and two more. Cyprus isn't on today's list, only on an old 2001 one that still tops searches.

  • Under six months can still be too much

    Lithuania also treats you as resident if you spend 280 days there across consecutive years, with at least 90 in one of them. 150 days in each of two years stays under 183 twice and still makes you resident. Plan your days across both years.

  • Lithuania can tax your Cyprus company

    While you're resident, Lithuania can tax you on the profit of a Cyprus company you control if it pays under 8.5% and over a third of its income is passive. A 15% trading company is clear. One using Cyprus's 3% IP Box rate needs real staff and assets there.

  • Moving the UAB's assets is taxed

    If your UAB moves IP, equipment or a business line to Cyprus, Lithuania taxes the gain between its cost and its market value. You can spread the tax over five years, but selling the assets ends the instalments. Get the IP valued before anything moves.

Where Cyprus makes the difference.

The company rate is only two points lower. The gap opens when you take the money out.

Corporate tax
15%
One flat rate, with no local surcharges.
Tax on dividends
0%
As a non-dom, for up to 17 years.
Days a year for tax residency
60
Under the 60-day rule, with a home and a business here.
Wealth or inheritance tax
0
Cyprus has neither.
  • As a Lithuanian citizen you're an EU citizen, so you register with the Yellow Slip, which we file with you. No visa, no permit.
  • Lithuania taxes a company where it's registered, not where it's run. Your Cyprus company stays Cypriot in Lithuania's eyes, even if you take board calls from Vilnius.
  • The tax treaty between Lithuania and Cyprus taxes interest only where its owner lives and caps royalties at 5%. Dividends to companies owning 10% or more go untaxed at source.
  • Running your Cyprus company counts towards the 60-day rule, and the same Cyprus lease answers Lithuania's question about where your permanent home is.

The move, month by month.

The Cyprus side moves at the company registry's pace. The Lithuanian side moves at yours.

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  1. First

    Decide what moves

    Moving yourself costs nothing. Moving assets out of the UAB is taxed, so have a Lithuanian tax adviser value any IP first. We can recommend one if you need it. Plan your departure across two calendar years because of the 280-day rule.

  2. Month 1We do this

    Form the Cyprus company

    We register it with tax, VAT and VIES. Your books open the day you order.

  3. Month 1 to 3

    Take decisions in Cyprus

    Take the company's decisions in Cyprus and record them here. If you plan to use the IP Box, put real staff and premises in place now, not when someone asks.

  4. Around the move

    File and pay before you go

    Before you go, your adviser files your departure tax return and you pay the tax on your income so far. They also confirm under EU rules which country insures you, so the social insurance fund (Sodra) knows where you stand.

  5. Month 3 to 6We do this

    Yellow Slip and a home

    We apply for your Yellow Slip with you, and your Cyprus day count begins. You rent or buy the Cyprus home the 60-day rule needs.

  6. The year after

    Decide the UAB's future

    With your Lithuanian adviser, decide whether the UAB keeps trading, closes or stays as a holding company. Don't let it drift.

  7. The year afterWe do this

    Tax residency and non-dom

    We register your Cyprus tax residency and non-dom status and get your Cyprus tax residence certificate, then keep your day counts and Cyprus filings in order.

The Cyprus side, done for you.

Fixed prices, excl. VAT, agreed before you start. Government fees are charged at cost, on top of our fee, once your application is approved.

Common questions from Lithuania.

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There's no exit tax. Lithuania doesn't treat your shares as sold when you emigrate. You do have to file a departure tax return, declare your income up to the day you leave and pay that tax before you go. Your UAB is only taxed on the move if it shifts assets or business activity abroad.

Usually on the day you leave for good, if you'd been resident for three years or more and spend under 183 days in Lithuania that year. After that, you mustn't keep a permanent home there, your life mustn't centre there, and you mustn't reach 280 days across consecutive years with 90 in one of them.

Not after a move to Cyprus. The two-year rule hits founders who own over 25% of a Lithuanian company, or earn over 30% of their income there, and move to a country on Lithuania's low-tax list. The list in force since December 2023 has 49 entries and no Cyprus. A 2001 list that still turns up in searches did include it, so check which one you're reading.

Often not. Gains on shares held more than five years are taxed at a flat 15%, and a new company can pay 0% for its first two years and 7% after, while its income stays under €300,000. Lithuania also has its own 7% rate on income from software and patents. If you plan to build and sell, Lithuania serves you well. Cyprus is strongest when you draw money out every year.

Lithuania won't treat the company as Lithuanian. It taxes companies where they're registered, not where they're run, so board calls from Vilnius don't change that. But while you live in Lithuania, its rules on low-taxed foreign companies can reach you personally. And tax-free dividends need you to be Cyprus tax resident with non-dom status, so the full benefit comes once you've moved.

Not if it trades normally. While you're resident, Lithuania taxes you on a foreign company's profit if you own over half of it, it pays under half the tax Lithuania would charge, so under 8.5%, and over a third of its income is passive, such as royalties. A 15% trading company is clear. An IP Box company at about 3% is caught unless it has real employees and assets in Cyprus.

It stays a Lithuanian company wherever you live and keeps filing in Lithuania. You can keep it trading, close it or keep it as a holding company. Decide with your Lithuanian adviser, and don't let it drift. If it moves assets to Cyprus, the gain is taxed. Don't run it from Cyprus either. Cyprus could then tax it too, and the treaty only offers talks between the two tax offices.

No. Under the 60-day rule you can be Cyprus tax resident with 60 days a year here, a home you rent or own, a business or job in Cyprus, and no more than 183 days in any other country. Running your own Cyprus company can count as the business. On the Lithuanian side, watch the 280-day rule as well as the 183 days.

Your pension rights stay. Lithuania and Cyprus are both in the EU, so you're insured in one country at a time, your years in Lithuania count towards your pension, and rights you've built up aren't lost. Have your insurance position confirmed formally under EU rules rather than assuming it follows your tax residency.

Plan your move with us.

Tell us what you own and when you'd like to move. We'll tell you what applies, what it costs, and what to do first.

  • Which rules at home affect you
  • The order to do things in
  • A fixed price for the Cyprus side

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