How a Lithuanian tax resident reports rent and sale proceeds from property abroad, how foreign tax is relieved, which forms and dates apply, and what to prepare.
If you are a tax resident of Lithuania and own an apartment in Spain, Bulgaria, Georgia or the UAE, the property is not only a matter for the country where it stands. Lithuania taxes its residents on income from everywhere, so the rent and any gain on sale must also be reported to the Lithuanian tax authority (VMI). This guide explains the logic, the forms and the dates. It is informational and does not replace advice on your own case. We checked the VMI material available to us in October 2026; the VMI website itself blocked automated access, so some points below are marked as things to confirm with VMI.
Which rule applies to you: resident or non-resident
The first question is your own status, not the property's. A Lithuanian tax resident is taxed on income received in Lithuania and abroad. A non-resident is taxed in Lithuania only on Lithuanian-source income, so a flat abroad would normally not be a Lithuanian tax matter for them. Residence is decided by VMI's own tests (permanent home, centre of interests, days spent in the country); if you moved recently or split your year between countries, read our article on tax residency when relocating first. Everything below assumes you are a Lithuanian tax resident.
Rental income from the foreign property
Foreign rent is part of your annual income. It is declared in the annual return GPM311, in the annex for rental and similar income (GPM311D2). VMI states that income received abroad is declared after the end of the tax year, by 1 May of the following year, and the tax is due by the same date.
How much tax? For 2026 VMI describes a scale for income not from employment: 15% on the part up to 12 average wages (VDU, EUR 27,745.80 in 2026), 20% up to 36 VDU, 25% from 36 to 60 VDU and 32% above that. Foreign income is added when the bracket is worked out. We could not open the VMI page that states the rate for rent specifically, so confirm with VMI which part of this scale applies to your rental income and which expenses you may deduct.
Amounts received in a foreign currency are shown in euro. The general approach in the declaration rules is the European Central Bank rate on the day of receipt; if the date cannot be established, the rate on 31 December.
Selling the property
A gain on selling real estate abroad is also income of a Lithuanian resident. VMI's 2026 material says that from 1 January 2026 the proceeds of selling real estate are not taxed if you held it for more than five years (before 2026 the period was ten years). We found the five-year rule in VMI summaries but could not confirm whether other exemptions, for example for a home you lived in, work the same way for property abroad. If the exemption does not apply, the gain is taxed under the same scale as above and declared in the annual return by 1 May after the year of sale. Keep the purchase contract and proof of purchase costs: they reduce the taxable gain.
Foreign tax: credit or exemption
If the country where the property stands taxes the rent or the gain, Lithuania should not tax the same income twice. Which method applies depends on the double taxation treaty between Lithuania and that country. Where a treaty lets the property country tax the income, Lithuanian practice is generally relief by crediting the foreign tax, limited to the Lithuanian tax on that income; with some treaties the income is exempt in Lithuania. We did not verify the method treaty by treaty. VMI asks for documents from the foreign tax authority that show the income and the tax paid. Without a treaty, the foreign tax can be credited under the same principle with such documents. Treaty texts and the list of treaties are on the VMI website.
Declaring the asset itself
Lithuania has a separate annual asset declaration (FR0001). VMI says it must show assets held in Lithuania and abroad, including real estate abroad, and funds above EUR 1,500 held in foreign banks and similar institutions. The deadline is 1 May of the following year (4 May in 2026, because of the calendar). Check on the VMI site whether the duty applies to your situation; we read it as covering an adult resident who owns property abroad or holds foreign accounts above the threshold.
What a Russian-speaking resident should prepare
- The purchase deed and a list of purchase costs (taxes, notary, agent), with certified translations if the originals are not in Lithuanian or English.
- The lease or the platform statements (Airbnb, Booking) for each year, with the foreign tax return and the tax assessment or withholding certificate from the property country.
- Bank statements showing where the rent was paid, in the same name as in your Lithuanian records. Check that the Latin spelling of your name is the same in every document.
- A note of the exchange rates used, so the euro figures can be reproduced.
- Access to VMI's electronic declaration system (EDS) and a Lithuanian bank or e-signature to log in. VMI publishes some guidance in other languages, but the forms are in Lithuanian.
FAQ
Do I pay tax twice on rent from a flat abroad? Not if the foreign tax is relieved through the treaty method or a credit, but you still file in Lithuania. The relief is claimed in the declaration and needs proof of the foreign tax.
Is there a duty to report a foreign flat if I earn no rent? The asset declaration (FR0001) lists real estate abroad, so you should check with VMI whether you must file it, even without income.
What if the foreign tax is higher than the Lithuanian tax? A credit is normally capped at the Lithuanian tax on that income, so the difference is not refunded by Lithuania.
When do I file? The annual return and the payment are due by 1 May of the following year.
Does the five-year rule remove my gain tax abroad as well? No. It concerns Lithuania only. The property country may tax the sale under its own law; see our country guides, for example on capital gains tax on sale.
How we help
D.H. Realting is a trilingual platform (Russian, English, Polish) that finds properties abroad and coordinates independent local lawyers and tax advisers, including advisers who know Lithuanian residence rules. We use the calculators and the total cost of ownership checklist to show the full cost before you buy. The official starting points are the VMI website and the VMI asset declaration page. This text is informational and is not legal, tax or investment advice; rules change, so verify them with VMI or an adviser before you act.