Lithuania
How to register a company in Lithuania: tax, fees and annual filings, from official sources.
- Company type
- Private limited liability company (uždaroji akcinė bendrovė, UAB)
- Headline corporate tax
- 17%
- Registration fee
- Registrų centras fee for registering a UAB: €14.02 when documents are submitted electronically; €30.83 by post or at a customer service office. Optional temporary name reservation €6.75.
- Region
- European Union
A Lithuanian UAB needs at least €1,000 of share capital and a registered office in Lithuania. The standard profit tax is 17% from 2026, with lower rates for small companies.
The figures below come from the registry, tax authority and statutes linked under Sources, as they stood on 30 September 2026. Fees and thresholds change, so check the linked official page before you file. This is general information, not tax or legal advice for your situation.
Questions
How much does it cost to register a company in Lithuania?
Registrų centras fee for registering a UAB: €14.02 when documents are submitted electronically; €30.83 by post or at a customer service office. Optional temporary name reservation €6.75.
What is the corporate tax rate in Lithuania?
From tax periods starting in 2026 the standard profit tax rate is 17% (16% in 2025, 15% before). Small entities with income ≤ €300,000 pay 7%, and qualifying small entities owned only by natural persons pay 0% for their first and second tax periods.
Can a non-resident set up a company in Lithuania?
A UAB can be established electronically through the Registrų centras self-service. EU citizens with an electronic signature issued in their own country can also register electronically.
Annual deadlines for this and other jurisdictions are in the company filing deadlines calendar. Compare VAT registration limits across Europe in the VAT registration thresholds table.
- Corporate tax
- From tax periods starting in 2026 the standard profit tax rate is 17% (16% in 2025, 15% before). Small entities with income ≤ €300,000 pay 7%, and qualifying small entities owned only by natural persons pay 0% for their first and second tax periods.
- Minimum capital
- Share capital of a UAB must be not less than €1,000; the founder pays contributions into an accumulation (kaupiamoji) bank account opened as part of formation.
- Forming it from abroad
- A UAB can be established electronically through the Registrų centras self-service. EU citizens with an electronic signature issued in their own country can also register electronically.
- Local requirements
- Registered office (buveinė) in Lithuania: premises registered in the Real Property Register, with the written consent of the premises owner if the company does not own them.
- VAT, GST or sales tax
- Mandatory VAT registration (from 1 May 2025) when consideration from VAT-taxable activity in Lithuania exceeds €45,000 in the current or previous calendar year; also if EU acquisitions exceed €14,000. Standard VAT rate 21%.
- Annual filings
- Annual financial statements approved by the ordinary general meeting within 4 months after the financial year end and filed with the Register of Legal Entities within 30 days of approval. Annual profit tax return (PLN204) filed and tax paid by the 15th day of the 6th month of the next tax period (15 June for a calendar year).
- Audit
- Audit mandatory (financial statements from 2024) if at least 2 of: balance-sheet assets > €2,500,000; net sales > €4,500,000; average employees > 50; or if state/municipal funding or support received exceeds €500,000 in the year.
- Beneficial owners
- Beneficial owners are recorded in the JANGIS subsystem of the Information System of Legal Entity Participants (JADIS); extracts are available to the declaring entity and to persons with a data-provision contract with Registrų centras (paid), not openly to the public.
- Also know
- Profit tax rose to 16% in 2025 and 17% from 2026; the 0% small-entity rate now covers the first two tax periods (from the 2026 tax period) if the entity is owned only by natural persons and its activity is not suspended, liquidated, reorganised or its shares transferred to new participants over three consecutive periods. The registration fee shown is the official Registrų centras price list; fees are indexed, so confirm at payment.
- Company registry
- Register of Legal Entities (Juridinių asmenų registras), Registrų centras
- Registry website
- registrucentras.lt
- Tax authority page
- vmi.lt
- Last reviewed
- Sources
Source Link Registrų centras FAQ: steps to register a UAB https://www.registrucentras.lt/duk/atsakymas/kokius-veiksmus-reikia-atlikti-norint-iregistruoti-uzdaraja-akcine-bendrove-uab Registrų centras: legal entity registration fees https://www.registrucentras.lt/p/ja-registravimo-ikainiai VMI: profit tax changes from 2026 https://www.vmi.lt/evmi/5724?lang=en VMI: VAT payers https://www.vmi.lt/evmi/lt/pvm-moketojai Ministry of Finance: Value Added Tax https://finmin.lrv.lt/en/competence-areas/taxation/main-taxes/value-added-tax/ VMI: annual profit tax returns PLN204 https://www.vmi.lt/evmi/metines-pelno-mokescio-deklaracijos-pln204-pln204a-pln204n-pln204u- Registrų centras FAQ: filing annual financial statements https://www.registrucentras.lt/duk/atsakymas/kaip-pateikti-metines-finansines-ataskaitas-registru-centrui-kas-jas-gali-teikti-kokie-nustatyti-finansines-atskaitomybes-pateikimo-terminai Ministry of Finance: explanation on mandatory audit criteria (Dec 2024) https://finmin.lrv.lt/public/canonical/1735816647/24194/D%C4%97l%20privalomo%20finansini%C5%B3%20ataskait%C5%B3%20audito%20nuostat%C5%B3%20pagal%20Finansini%C5%B3%20ataskait%C5%B3%20audito%20ir%20kit%C5%B3%20u%C5%BEtikrinimo%20paslaug%C5%B3%20%C4%AFstatym%C4%85%20taikymo.pdf Registrų centras FAQ: registered office https://www.registrucentras.lt/lt/duk/atsakymas/kokia-tvarka-keiciama-juridinio-asmens-buveine-ar-yra-galimybe-juridinio-asmens-buveines-adresa-pakeisti-elektroniniu-budu-per-registru-centro-savitarna Registrų centras FAQ: JANGIS purpose https://www.registrucentras.lt/duk/atsakymas/kokiu-tikslu-tvarkomi-asmens-duomenys-jadis-naudos-gaveju-posistemyje-jangis Registrų centras: JANGIS extract service https://www.registrucentras.lt/paslauga/0320a093-3dc3-49e7-aea7-dad172caee80