Can an international student register individuali veikla?

EU/EEA students can register freely. Non-EU students must first hold a valid Lithuanian residence permit; the residence permit is what lets you do paid activity, but confirm with Migration that self-employment is allowed under your specific study permit before you start.

How is individuali veikla taxed?

Income tax (GPM) on individual-activity profit is a headline 15%, reduced by a tax credit to an effective ~5% on lower profit and rising towards 15% as profit grows. You also pay Sodra VSD and PSD contributions. Figures change yearly — check VMI and Sodra.

Does it cost anything to register?

Registering an individual-activity certificate (individuali veikla pagal pažymą) with VMI is free and done online through Mano VMI. You can start the activity the moment you submit. A separate business licence (verslo liudijimas) has a municipal fee instead.

Do I need a personal code (asmens kodas) first?

Yes, effectively. You register through Mano VMI, which requires Lithuanian e-identification tied to your personal code. Non-EU students get a personal code with their residence permit, not automatically with the visa.

Will freelancing affect my study residence permit?

Your permit is issued for studying — staying enrolled is what keeps it valid. Self-employment income does not replace that. Big income gaps in your declared activity or stopping your studies can put the permit at risk, so keep enrolment in good standing.

Freelancing & individuali veikla as a student

This guide is general information, not legal advice. Rules and fees change — confirm anything important with the official source linked below and your university's international office.

If you want to invoice clients, take on freelance projects, or sell your own services as a student in Lithuania, the usual route is individuali veikla ("individual activity") — a registered form of self-employment. EU/EEA students can register it freely; non-EU students must already hold a valid residence permit and should confirm with Migration that their study permit allows self-employment before they start. Tax rates and contributions change every year, so always check the live figures on VMI and Sodra rather than relying on a number you read once.

What "individuali veikla" actually is

Lithuania has two main self-employment formats:

Individuali veikla pagal pažymą (individual-activity certificate) — the flexible option for freelancers, consultants and most service work. It covers a broad range of activities, does not expire, and is registered free of charge with the State Tax Inspectorate (VMI). Tax is paid on your actual profit.
Verslo liudijimas (business licence) — a simpler, fixed-fee format for specific listed activities, with a flat municipal fee instead of profit-based tax and an annual income ceiling. Better for narrow, predictable activities.

For most students freelancing (design, IT, tutoring, translation, content, consulting), the individual-activity certificate is the relevant one, and the rest of this guide focuses on it.

You register online through the Mano VMI portal using Lithuanian e-identification. The certificate is issued electronically into your VMI account, and you can begin working the moment you submit the application. There is no registration fee.

Can students register it?

This is where your immigration status matters.

EU/EEA & Swiss students can register and run individuali veikla on the same terms as locals — no permit, no special permission.
Non-EU students must first hold a valid temporary residence permit (TRP). A non-EU national cannot register self-employment without an underlying residence basis. Your study TRP gives you the right to work without a separate work permit, and self-employment is generally treated under that same right — but the rules around what a study permit specifically allows for self-employment are not always clearly spelled out.

Confirm self-employment is allowed under your study permit before you start

A study TRP is issued for the purpose of studying, and your right to do paid activity is tied to staying enrolled. Whether freelance/individual-activity income is fully treated like employment under a study permit — and whether any term-time hours limit applies to it — is not something to assume. Before you register, confirm your exact situation with the Migration Department (migracija.lrv.lt) or the free Migration Information Centre. Doing undeclared paid work, or activity your permit does not cover, can put your residence permit at risk.

On the work-hours limit

The much-discussed cut of the student work limit from 40 to 20 hours a week is a proposed draft before the Seimas, not yet law (as of 2026) — do not treat it as a settled single cap. The current position is generally up to 20 hours a week during term and up to 40 hours in holidays, with doctoral students having no cap. How any such limit applies to self-employed activity (rather than an employment contract) is exactly the kind of point to confirm with Migration.

You also need a personal code (asmens kodas) to use Mano VMI, since registration relies on Lithuanian e-identification. Non-EU students receive a personal code with their residence permit — it is not automatic with the visa, and the foreigner registration certificate (URP) alone is not the same thing.

Rough tax treatment

Treat every figure below as indicative and verify the current rates on VMI and Sodra — they are adjusted yearly and were being changed for 2026.

Income tax (GPM)

Individual-activity profit carries a headline 15% income tax, but a tax credit lowers what you actually pay:

On lower annual profit (broadly up to around €20,000), the credit brings the effective rate down to roughly 5%.
As profit rises, the effective rate climbs back towards the full 15%.
Above higher thresholds (around €42,500+), general progressive personal-income rates can apply.

You can deduct either your documented business expenses or a flat 30% of income without receipts — whichever you choose for that year.

Social and health contributions (Sodra)

On top of income tax, self-employed people pay Sodra contributions, generally calculated on 90% of your taxable profit:

Contribution	Indicative rate (confirm on Sodra)
State social insurance (VSD — pension etc.)	~12.52% (≈15.52% with pension accumulation)
Compulsory health insurance (PSD)	~6.98%

If you are not also covered by an employment contract, PSD is the contribution that keeps you in the public health system, and a minimum monthly PSD amount can apply even in low-income months.

A simple cost rule of thumb

A common shorthand is "roughly 5% income tax on modest profit, plus ~19.5% of 90% of profit to Sodra" — but this hides credits, minimums and the expense deduction. Use Sodra's and VMI's own calculators with your real numbers, or get one consultation, before you price your work.

Filing

You declare individual-activity income in the annual income tax return through VMI (typically filed the following spring). Unlike an employee — whose employer withholds everything — as a freelancer you are responsible for your own declarations and payments, including Sodra. Keep records of income and any expenses from day one.

How it interacts with your residence permit

Three points matter most for students:

Your study permit is for studying. Self-employment income does not substitute for being enrolled. If you stop studying, the study-based permit (and the activity right it carries) can be cancelled.
Health-cover gaps are a real risk. As a non-EU student on a national (D) visa you are not automatically in the state health system and usually need private cover (~€50–150/year). Paying PSD through individuali veikla can bring you into the public system — but if your activity lapses or you have low-income months, watch for coverage gaps, which can endanger the TRP. Confirm continuous cover.
After graduation, self-employment is an explicit route. Non-EU graduates of Lithuanian institutions can apply for a TRP valid for up to 12 months to look for work or to be self-employed, and Lithuania has widened the window to apply for a work/business permit years after finishing. Check current conditions with Migration.

Proof of funds and your visa

If you are applying for or renewing a study TRP, you still need to show the required subsistence funds — self-employment income can help, but the documentation rules are strict (wrong documentation is a top D-visa rejection cause). As a reference: ≈ €8,071unverified over the year, and monthly subsistence of €576.50unverified. Funds do not need to be "blocked" and can be shown via a bank statement or online-banking screenshot.

Where to get free, official help

You do not need to pay an agency hundreds of euros to register individuali veikla — it is free and online.

VMI (Mano VMI portal) for registration, tax rates and filing: vmi.lt.
Sodra for self-employed contribution rates and calculators: sodra.lt.
Migration Information Centre ("I Choose Lithuania") — free consultations in English on residence, work and self-employment: renkuosilietuva.lt, toll-free 0 800 22922.
International House Vilnius for in-person help on individual activity and taxes.

Verify before you commit

Tax rates, Sodra contributions, income thresholds and the work-hours rules were all in flux around 2026. Before you register or sign a freelance contract, confirm the live figures on VMI and Sodra, and confirm with Migration that self-employment is permitted under your specific residence permit.