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Active Bilateral Treaty (Article 14 / Article 7)

US-Lithuania Tax Treaty Withholding Rates (0%) — Form W-8BEN Guide 2026

US to Lithuania bilateral tax treaty withholding rates for international contractors. How Form W-8BEN reduces IRS statutory 30% tax to 0%.

IRS Statutory vs Treaty Summary
Under the US-Lithuania Income Tax Treaty (Article 14 / Article 7), qualifying independent contractors residing in Lithuania are eligible for a reduced 0% withholding tax on service fees (down from the default statutory 30% rate) by filing Form W-8BEN.
Services Withholding Rate
0%
Default Statutory Rate
30%
Form Required
Form W-8BEN

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Frequently Asked Questions

What is the US withholding tax rate for freelancers in Lithuania?

With a valid Form W-8BEN submitted to your US client or platform, the withholding rate for independent personal services is 0%. Without Form W-8BEN, the client must withhold the default statutory 30%.

Which treaty article applies to freelance services for Lithuania?

Under Article 14 / Article 7 of the US-Lithuania Tax Treaty, independent personal services performed by residents are generally exempt or taxed at a reduced rate if no permanent establishment exists in the US.

Do I need a Foreign Tax Identifying Number (TIN) on Form W-8BEN in Lithuania?

Yes, line 6a of Form W-8BEN must include your local Lithuania tax identifier (TIN/PAN/NIF) to claim bilateral treaty benefits.

How much do I save with Form W-8BEN on a $5,000 US freelance invoice?

On a $5,000 invoice, standard 30% withholding would deduct $1,500. Under the treaty (0%), withholding is $0, saving you $1500 in direct take-home earnings.