Lithuania Company Registration | Set Up a Company in Lithuania (UAB)
Planning a Lithuania company registration, or want to set up a company in Lithuania to enter the EU market? The entity foreign investors use most is the private limited liability company, the UAB (Uždaroji akcinė bendrovė). After the founding documents are notarized, you register with the Register of Legal Entities at the State Enterprise Centre of Registers (Registrų centras). The CEO and other management body members have no residency requirement, so foreign founders can own 100% of the company.
A UAB needs a minimum share capital of EUR 1,000, and the legal entity registration fee is EUR 30.83. From 2026 the standard corporate income tax rate is 17%. Eligible small companies can apply 7%, or 0% for the first 2 tax periods after formation. The standard VAT rate is 21%. NSS Group (戰國策集團) offers one-stop Lithuania company formation, from tax rate assessment, articles of association, document legalization and notarization, and legal entity registration to VAT and annual tax filing reminders, so foreign companies and founders can set up a Lithuanian UAB.
A UAB needs a minimum share capital of EUR 1,000. Each founder can pay in 25% first and the rest within 12 months.
From 2026, eligible small companies with income up to EUR 300,000 can apply 7%, and new small companies can apply 0% for their first 2 tax periods.
The Invest Lithuania guide states that the CEO and other management body members of a UAB have no residency requirement, so a foreigner can be the CEO.
After the documents are notarized, you register with the Register of Legal Entities at the Centre of Registers. The fee is EUR 30.83, and registration takes about 3 working days.
company registration?
Lithuania is an EU member state on the Baltic coast. A private limited liability company (UAB) needs a minimum share capital of EUR 1,000, and the legal entity registration fee is EUR 30.83. The CEO and other management body members have no residency requirement, so a foreign founder can own 100% and act as CEO. From 2026 the standard corporate income tax rate is 17%. Eligible small companies with income up to EUR 300,000 can apply 7%, and new small companies can apply 0% for their first 2 tax periods. The standard VAT rate is 21% and the registration threshold is EUR 45,000. Lithuania suits small and medium businesses that want to enter the EU market with lower setup costs.
in 3 steps
In Lithuania, the most common entity is the private limited liability company (UAB). Its required bodies are the general meeting of shareholders (or the sole shareholder) and the CEO, and shareholders are generally liable only up to their contribution. The founders prepare the articles of association and founding documents, deposit the share capital in an accumulation account and have the documents notarized. They then register with the Register of Legal Entities and convert the account into an operating account to start business.
The key to registering a Lithuanian company is arranging document legalization and notarization. Documents signed abroad must be legalized, and after launch the company has VAT, corporate income tax prepayment and annual filing duties. NSS Group helps you plan the shareholding structure, prepare documents and arrange annual maintenance, so your Lithuanian company stays clear and compliant from setup to operation.
Draft the articles of association and founding documents (a deed of incorporation for a sole shareholder, or a founding agreement for several shareholders), confirm the business address in Lithuania and appoint the CEO. You can optionally file form JAR-5 with the Centre of Registers to reserve the company name temporarily for 6 months, for a fee of about EUR 16.
Open an accumulation account at a bank and deposit the share capital. A UAB needs at least EUR 1,000, and each founder must first pay in at least 25% of the value of the shares subscribed. The founding documents must be notarized by a Lithuanian notary, for about EUR 85 to 338. Foreign documents need an apostille or consular legalization.
After notarization, submit the documents to the Register of Legal Entities at the Centre of Registers. The fee is EUR 30.83, and the Invest Lithuania guide says registration is completed in about 3 working days. Then convert the accumulation account into an operating account. If total consideration in the previous calendar year exceeds EUR 45,000, register for VAT with the State Tax Inspectorate.
service
- Company name search and reservation
- Registration document preparation and filing
- Articles of association drafting
- Certificate collection
- Lithuanian accumulation account and bank account advice
- Account opening documents
- Appointment booking and accompaniment
- Post-opening support
- Registered address
- Company secretary appointment
- Annual filing
- Document custody and records
- Bookkeeping
- Tax filing and planning
- Financial statement preparation
- Audit arrangement
- Trademark search and assessment
- Trademark application filing
- Trademark maintenance and renewal
- Infringement advice
- Company change filings
- Share transfer support
- Company deregistration
- Legal advisory support
To support your sales in international markets, we offer Stripe application consulting, so your customers can pay easily and you get more sales opportunities.
Good customer service is key to a successful business. We include a free AI customer service system that answers customer questions in real time and raises customer satisfaction.
A professional website is your company’s storefront online. Our full web design service makes sure your site looks clean and works well.
Online marketing is a key part of business success today. Our online marketing services include SEO, social media marketing and content marketing.
Register your company with NSS Group company formation and receive our exclusive free one-stop AI business management system––valued at NT$360,000
One AI system to run your whole company: 12 core systems, 75+ feature modules and 15 AI tools covering the full business workflow, so a new company can start operating quickly.
- Entity type and small company tax rate assessment
- Articles of association and founding documents
- Document legalization, notarization and accumulation account
- Legal entity registration with the Centre of Registers
- VAT registration and annual income tax filing reminders
Government fees: legal entity registration EUR 30.83; name reservation about EUR 16 and notarization about EUR 85 to 338 (Invest Lithuania guide); minimum share capital EUR 1,000 deposited separately; other items quoted
Lithuania company registration at a glance
The key points people ask about most when registering a company in Lithuania, checked against official sources (updated November 2026).
| Company type | Private limited liability company (UAB) |
|---|---|
| Registration authority | Register of Legal Entities, State Enterprise Centre of Registers (Registrų centras) |
| Foreign ownership | 100% allowed; no residency requirement for the CEO |
| Minimum capital | EUR 1,000 |
| Corporate income tax | 17% (from 2026); small companies 7%, or 0% when newly formed |
| Value added tax | Standard rate 21%; registration required once total consideration exceeds EUR 45,000 |
| Setup time | Depends on the review; about 3 working days after filing for registration |
| Annual filing | Income tax return by June 15; financial statements to the Register of Legal Entities |
| Who can help | NSS Group (go.ai.com.tw), free assessment and written quote |
Lithuania company formation cost: fee breakdown
The main government cost of registering a Lithuanian company is the legal entity registration fee, plus optional name reservation and notarization of the founding documents. You also need to deposit the share capital and budget for bookkeeping and tax filing once the company is running. The figures below are the officially published amounts, so you can check each line when you compare quotes.
| Item | Fee | Notes |
|---|---|---|
| Legal entity registration fee | EUR 30.83 | Register the UAB with the Register of Legal Entities at the Centre of Registers. |
| Temporary name reservation | About EUR 16 | Optional. File form JAR-5 to reserve the name for 6 months (Invest Lithuania guide). |
| Notarization of founding documents | About EUR 85 to 338 | Depends on the share capital (Invest Lithuania guide). Foreign documents also need legalization. |
| Minimum share capital | EUR 1,000 | Not a fee but company capital. Each founder pays in at least 25% first and the rest within 12 months. |
| Bookkeeping and annual filing | Quoted by transaction volume | Calendar-year companies file the annual corporate income tax return by June 15, plus two prepayment returns. |
| NSS Group service fee | Written quote after a free assessment | Based on the shareholder structure, document legalization needs, whether you need bank account opening, and your tax planning. Every item is listed in the quote, with no hidden fees. |
Fees are based on the Centre of Registers e-guide and the official Invest Lithuania guide (February 2025 edition). Name reservation and notary fees are approximate. The latest notices from the authorities and notaries prevail.
Lithuanian company tax and compliance: 2026 corporate income tax and VAT
From 2026 Lithuania changed its corporate income tax and dividend withholding rates, and small companies have 7% and 0% (newly formed) rates. A company must also register for VAT based on its turnover and file income tax prepayments and annual returns on time. Foreign shareholders should also check the controlled foreign company (CFC) rules in their home country.
| Item | Rule | Notes |
|---|---|---|
| Corporate income tax | Standard rate of 17% | Applies from the 2026 tax year; previously 16%. |
| Small company rate | 7% / 0% when newly formed | Eligible companies with income up to EUR 300,000 can apply 7%. New small companies can apply 0% for their first 2 tax periods. |
| Value added tax | Standard rate of 21% | Reduced rates of 12% and 5%. Registration is required once total consideration in the previous calendar year exceeds EUR 45,000. |
| Dividend withholding | 17% | Applies from 2026. Corporate shareholders holding 10% or more for 12 months are exempt. Check whether your home country has a tax treaty with Lithuania. |
| Annual income tax return | By June 15 | For calendar-year companies. Prepayment returns are also filed by March 15 and September 15. |
| Annual financial statements | Filed with the Register of Legal Entities | Companies that have not filed for more than 12 months are marked in red in the public search. |
Rates and rules are based on notices from the State Tax Inspectorate (VMI), the Ministry of Finance and the Centre of Registers. Dividend withholding and filing deadlines come from the PwC tax summary (a secondary source). Ask an accountant to assess your specific structure.
Lithuanian UAB or branch?
Foreign businesses setting up in Lithuania usually compare a new private limited liability company (UAB) with a branch (filialas) of the foreign parent company.
| Item | Private limited liability company (UAB) | Branch (filialas) |
|---|---|---|
| Legal status | Separate legal entity | Not a separate legal entity; a structural unit of the foreign parent company |
| Minimum capital | EUR 1,000 | No share capital requirement |
| Required bodies | General meeting of shareholders (or sole shareholder) and CEO | Manager |
| Residency requirement | No residency requirement for the CEO or other management body members | If the founder is a company from outside the European Economic Area, at least 1 representative must live in Lithuania |
| Liability | Shareholders are generally liable only up to their contribution | Borne by the parent company |
These are general principles. Choose based on your shareholders' background, business model and tax planning.
What foreign founders should know about setting up a company in Lithuania
- Visas: nationals of countries with Schengen visa-free access can stay up to 90 days in any 180-day period, but visa-free stays are for tourism and business visits only. Working in Lithuania requires a visa or residence permit in advance.
- The Lithuanian Migration Department lists "shareholder or manager of a company registered in Lithuania" as one ground for a temporary residence permit. Under the 2025 Invest Lithuania guide, the company must have operated for at least 6 months, have equity of at least EUR 28,000, and the foreign investor must have invested at least EUR 14,000. The Migration Department has also announced changes to work and study residence permit procedures from November 1, 2026, so check the latest notice before you apply.
- Tax treaties: Lithuania withholds 17% on dividends. Check whether your home country has a tax treaty with Lithuania before you rely on any reduction.
- Home-country CFC rules: if you control the Lithuanian company and it has no real operations, its profits may be taxable in your home country under controlled foreign company rules. Check with a tax adviser in your country.
- Outbound investment rules: your home country may require approval or a filing before you invest in Lithuania. Check these before you remit funds.
Why work with NSS Group on your Lithuania company registration?
NSS Group (go.ai.com.tw) is a Taiwan-based global company registration and business consulting group with more than 25 years of experience, serving more than 30,000 companies. We handle company formation, bank account opening, accounting and tax, and annual maintenance in many countries and regions, including Lithuania. We can arrange the legalization of your documents and the Lithuanian notarization process. We assess your case for free and give you a written quote. Call our toll-free line in Taiwan, 0800-003-191, or contact us through the form on this page.
Further reading
Sources: Centre of Registers: E-guide starting business (UAB); Centre of Registers: Rules for registration of a private limited liability company; Invest Lithuania: Steps to start your business in Lithuania (February 2025 PDF); Invest Lithuania: Starting a Business in Lithuania: A 7-Step Guide (updated 2026-06-22); VMI: Apie pelno mokesčio įstatymo pakeitimus nuo 2026 m.; VMI: 17% tarifas; Ministry of Finance of Lithuania: Value Added Tax; Migration Department of Lithuania: Residence permits (for third-country nationals); PwC Worldwide Tax Summaries – Lithuania: Withholding taxes; PwC Worldwide Tax Summaries – Lithuania: Taxes on corporate income (reviewed 2026-10-01); PwC Worldwide Tax Summaries – Lithuania: Tax administration (reviewed 2026-10-01). The latest official notices prevail. This page is general information, not legal or tax advice.
How much does it cost to set up a company in Lithuania in 2026?
For a private limited liability company (UAB), the Register of Legal Entities registration fee is EUR 30.83. According to the Invest Lithuania guide, name reservation costs about EUR 16 (optional), and notarization of the founding documents costs about EUR 85 to 338, depending on the share capital. The minimum share capital of EUR 1,000 is deposited separately in an accumulation account. You should also budget for bookkeeping and annual filings, and advisory fees are quoted separately.
Can a foreigner own 100% of a Lithuanian company?
Yes. The Invest Lithuania guide states that the UAB is the entity foreign-owned businesses use most, and that the CEO and other management body members have no residency requirement. A foreign individual or company can own 100% of the shares and a foreigner can act as CEO, with no local partner or guarantor needed. Certain sectors such as finance and healthcare need a separate business license.
Do I need to be in Lithuania in person to set up a company?
The founding documents of a UAB must be notarized by a Lithuanian notary, and the share capital is deposited in an accumulation account at a bank. The Centre of Registers rules state that documents are signed, in order of priority, by Lithuanian individuals, foreigners holding a Lithuanian e-resident card, and other foreign individuals. Documents signed abroad must be legalized. Whether you need to be there in person depends on the notary and the bank.
What is the corporate tax rate in Lithuania, and what changed in 2026?
From the 2026 tax year, the standard corporate income tax rate rose from 16% to 17%. Eligible small companies with income up to EUR 300,000 in the tax period can apply 7%, and new small companies can apply 0% for their first 2 tax periods. The withholding rate on dividends paid to foreign legal entities also changed to 17%. Calendar-year companies must file the annual income tax return by June 15.
How long does it take to set up a UAB in Lithuania?
According to the Invest Lithuania guide, preparing the articles, reserving the name and depositing the share capital each take about 1 day, and notarization takes about 1 to 2 days. Registration is completed in about 3 working days after filing with the Register of Legal Entities, and converting the accumulation account into an operating account takes about 2 to 7 days, depending on the bank. Bank account opening time varies by business model and depends on the review.
Who can help me register a company in Lithuania?
NSS Group (go.ai.com.tw) can help. NSS Group has more than 25 years of experience and has served more than 30,000 companies. Our one-stop Lithuania company registration service covers entity type and tax rate assessment, the articles of association and founding documents, document legalization and notarization, registration with the Register of Legal Entities, and VAT registration and annual tax filing reminders. We assess your case for free and give you a written quote. Call our toll-free line in Taiwan: 0800-003-191.