Company Incorporation Guide

Lithuania company incorporation: setting up a UAB

Applicable country/region: LT - Lithuania

Published: September 30, 2026Updated: October 1, 2026

Written by our advisory team
Lithuania rules and requirements
Checked against official sources

Guide overview

What to decide before anything reaches the Register

Lithuania company incorporation means entering a new legal entity, here a private limited liability company (UAB), in the Register of Legal Entities. The State Enterprise Centre of Registers (Registrų centras) keeps that Register, and the company exists from the moment of registration. A foreign founder or company that wants to set up a business in Lithuania takes the decisions one step at a time, starting with the legal form. Next is how each founder signs: electronically with an accepted electronic identification, or before a notary, in person or through a representative. Then come the registered office and the paid-in capital that must exist before filing, the tax registrations that follow, and what the company owes each year.

COMPANY TYPES

Choosing a legal form as a foreign owner

The private limited liability company, in Lithuanian uždaroji akcinė bendrovė (UAB), suits an owner abroad. One founder, even a company, can hold it, and the Law on Companies sets no nationality or residence condition. Besides the shareholders' meeting, it needs only a manager (vadovas), a natural person who represents it alone. A board and supervisory board are optional. A public limited liability company (AB) may offer shares publicly but needs one of those bodies and a yearly audit. A small partnership (MB) admits natural persons only, ruling out a parent company. A branch or representative office is not a legal person, and the foreign company answers for a branch's obligations. Choose between light governance and public capital.

Reading the company types

Rows cover ownership, shareholder and director rules, capital and notes for each company type.

Lithuania UAB Basic Information

Ownership:

Consolidated Ownership

Limited Liability:

Positive

Publicly Participates In Capital Market:

Negative

Lithuania UAB Shareholder / Director / Secretary Requirements

Requirements For Shareholders:

At least one

Requirements For Directors:

At least one

Legal Representative Not Mandatory:

Negative

Local Directors Not Mandatory:

Positive

Local Secretaries Not Mandatory:

Positive

Lithuania UAB Registered Capital Requirement

Minimum Registered Capital Requirement:

1. Starting from 2500 euros.

Capital Injection Not Required:

Negative

Capital Injection Requirement:

The share capital of 2 500 EUR deposit is required in order to incorporate a UAB in Lithuania.

REQUIRED DOCUMENTS

How founders abroad sign the founding documents

Founders sign a founding act (a founding agreement if there are several) and the articles of association. By default a notary certifies their legality and prepares the application. The Centre of Registers' online founding service uses model documents and skips the notary. Each founder then needs an accepted electronic identification and qualified signature: a Lithuanian one or e-resident card, or a European Union means recognised under eIDAS. Without one, a founder uses the notary, in person or through a representative. That is why the incorporation file pairs proof of identity with a signing authority a Lithuanian notary accepts. Notaries, formation agents and banks are required to identify every beneficial owner, tracing a corporate shareholder to the individuals behind it.

Reading the documents

Rows are document types grouped by who provides them; each entry ends with its process and format.

Natural Person Shareholders & Directors's Required Documents

Power of Attorney:

TKEG Expat ™ (Denmark) provides a lawyer's power of attorney, and the client needs to proceed with English notarization + Apostille on their own.

Process: ApostilleFormat: Scan Copy

Proof of Address:

Shareholders and directors' address verification: Scan of water, electricity, and gas bills or bank statements. It needs to be translated into English. The document should clearly indicate the shareholder/director's name, address, and date, and must not be older than 1 month.

Process: Not ApplicableFormat: Scan Copy

Passport:

Shareholders and directors need to provide scans of the first page of their passports, and customers are required to arrange for notarization in English and Apostille by themselves.

Process: ApostilleFormat: Scan Copy

REQUIREMENTS AND ESTIMATED COST

What Lithuania company incorporation needs before filing

The law itself sets the address requirement. A company in Lithuania keeps its registered office there, with the owner's written consent if the founder does not own the premises. A cap on shareholders and directors is not a legal ceiling; each extra person adds signatures and identity checks. The name must differ from registered and reserved ones, if only by a letter or digit, and can be reserved for six months. The share capital, at least the statutory minimum, goes into an accumulative account (kaupiamoji sąskaita) and can be used only after registration. With all requirements met and the file complete, the Register has three working days under the Civil Code. Online, it has one working day.

Reading the requirements

Base cost is the service and government fees; each requirement shows if it is included and what solving it costs; the estimate adds them up.

Base Cost

Service Fee:

EUR 1,300

Requirements

Other Services: Up to two natural person shareholders/directors

This product supports a maximum of two natural person shareholders/directors. If the number of natural person shareholders/directors of the expected Lithuanian company exceeds two, a price difference needs to be paid.

Included: Yes ×2.00Additional Cost: EUR 275

Registered Address: You need a Lithuanian address

To register a company in Lithuania, a Lithuanian address is required. If you don't have a Lithuanian address, you can choose the address-anchoring service provided by TKEG Expat ™ (Denmark).

Included: No · Solution availableEstimated Cost: EUR 700

Estimated Cost

Estimated Cost:

EUR 1,300 – 2,275

Check Eligibility And Calculate Price

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TAX

Which tax steps follow on their own and which you trigger

Tax registration needs no application. The State Tax Inspectorate (VMI) registers the company itself, and its legal entity code is its tax number. Value added tax (VAT) is not automatic. Registration becomes compulsory once supplies in Lithuania exceed EUR 45,000, or goods acquired from other EU member states exceed EUR 14,000, in a calendar year. Earlier registration is voluntary, unless cross-border services require it. The reduced corporate income tax (CIT) rates for small companies have an income ceiling but no headcount test. The zero-rate start also needs shareholders who are all natural persons, excluding a foreign company's subsidiary. A CIT return is due even in a year without activity, with no advance payments in the first tax year.

Reading the tax data

Rows cover corporate income, withholding, value-added and capital gains tax, plus effective rates, for each jurisdiction.

PwC World Tax Summary OECD Statistics

Corporate Income Tax (CIT)

General CIT Rate:

CIT Return Due Date:

Before the 15th day of the sixth month in the next tax period.

CIT Payment Due Date:

Before the 15th day of the sixth month in the next tax period.

CIT Estimated Payment Due Date:

Prepaid CIT must be paid before the 15th of the last month of the corresponding quarter.

Withholding Tax (WHT)

Resident Withholding Tax (Dividend/Interest/Royalty):

0 or 17/0/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

17/10/10

Value-Added Tax (VAT)

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate.

Effective Tax Rate (ETR)

Composite Effective Average Tax Rate:

13.67%

Composite Effective Marginal Tax Rate:

7.25%

Conclusion

What follows once the company is on the Register

After incorporation, the company keeps its shareholder data in JADIS and its beneficial owners in JANGIS current with the Centre of Registers. The corporate bank account needs its own approval, possible only once the beneficial owners are filed, and it is not the accumulative account. The company notifies the State Social Insurance Fund Board (Sodra) of each hire before work starts, beginning with the manager's employment contract. Yearly obligations include annual financial statements, approved by the shareholders and filed within five months of the year end, even without activity. An audit applies above the statutory size test. Decide now who the shareholders and manager will be and which signing route each can use, since that shapes the file.

Lithuania

Jurisdiction Overview

About Lithuania

Lithuania offers the fastest company registration in the EU, a competitive 15% corporate tax rate, a highly skilled tech workforce, and a thriving fintech ecosystem with EU banking passporting.

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