Debt securities - Double Taxation Treaties concluded by Lithuania and currently in force
Note: Clearstream Banking provides these rates for information purposes only and does not assume liability in any case of error, omission or consequential damages. The rate as prescribed in the DTT may differ depending on the status of the beneficial owner. Please refer to the actual DTT or your tax advisor for further information.
The standard rate of withholding tax on interest is 15% before any refund.
| Country | Rate prescribed by the DTT - Interest (%) | Tax refund available (%) |
Armenia | 10 | 5 |
Austria | 10 | 5 |
Azerbaijan | 10 | 5 |
Belarus | 10 | 5 |
Belgium | 10 | 5 |
Bulgaria | 10 | 5 |
Canada | 10 | 5 |
China | 10 | 5 |
Croatia | 10 | 5 |
Cyprus | 0 | 15 |
Czech Republic | 10 | 5 |
Denmark | 10 | 5 |
Estonia | 10 | 5 |
Finland | 10 | 5 |
France | 10 | 5 |
Georgia | 10 | 5 |
Germany | 10 | 5 |
Greece | 10 | 5 |
Hungary | 10 | 5 |
Iceland | 10 | 5 |
India | 10 | 5 |
Ireland | 10 | 5 |
Israel | 10 | 5 |
Italy | 10 | 5 |
Japan | 10 | 5 |
Kazakhstan | 10 | 5 |
Kuwait | 10 | 5 |
Kyrgyzstan | 10 | 5 |
Latvia | 0 | 15 |
Liechtenstein | 10 | 5 |
Luxembourg | 10 | 5 |
Malta | 10 | 5 |
Mexico | 10 | 5 |
Moldova | 10 | 5 |
Netherlands | 10 | 5 |
North Macedonia | 10 | 5 |
Norway | 10 | 5 |
Poland | 10 | 5 |
Portugal | 10 | 5 |
Romania | 10 | 5 |
Russia | 10 | 5 |
Serbia | 10 | 5 |
Singapore | 10 | 5 |
Slovakia | 10 | 5 |
Slovenia | 10 | 5 |
South Korea | 10 | 5 |
Spain | 10 | 5 |
Sweden | 10 | 5 |
Switzerland | 10 | 5 |
Turkey | 10 | 5 |
Turkmenistan | 10 | 5 |
Ukraine | 10 | 5 |
United Arab Emirates | 0 | 15 |
United Kingdom | 10 | 5 |
United States of America | 10 | 5 |
Uzbekistan | 10 | 5 |
Note: The prescribed form for tax reclaims is DAS-2 Claim for Refund of Tax Withheld at Source.