How Much Does a UAB Company in Lithuania Cost in 2026? Full Breakdown
Key facts covered in this article:
- Registering a UAB in Lithuania through a law firm costs EUR 2,100 net – a comprehensive package covering notarial services and filing with the company registry.
- The minimum share capital for a UAB is EUR 1,000. While only 25% is required upfront, paying the full amount at registration avoids additional formalities after 12 months.
- Lithuania offers 0% corporate income tax for new companies in their first two years, provided revenue stays below EUR 300,000 and fewer than 10 employees are hired.
- Ongoing UAB costs start from approximately EUR 400 per month for accounting and EUR 600 per year for a mandatory registered address.
- No trip to Vilnius is required – the entire registration process is handled remotely through a power of attorney.
- Thompson&Stein operates its own office in Vilnius, providing end-to-end UAB registration and accounting support in English and other languages.
- Total first-year operating costs (registration + address + accounting) amount to approximately EUR 7,500 net, excluding share capital.
See how comprehensive UAB company formation in Lithuania works — go to the service page and learn the details of registration, legal support, and accounting.
How Much Does a UAB Company in Lithuania Cost in 2026? Full Breakdown
Setting up a UAB in Lithuania through a professional law firm costs from EUR 2,100 net for the registration process alone. Add to that the share capital of at least EUR 1,000, a registered address, and ongoing accounting. Before committing, it helps to understand exactly what is included in that fee and what recurring costs follow in subsequent months.
Lithuania is one of the few EU countries where a newly incorporated company can pay zero corporate income tax for its first two years. The 0% CIT rate for qualifying small companies makes the total cost of operating a Lithuanian entity genuinely competitive within the European Union. This is not a promotional claim – it is written into Lithuanian tax law.
What Is a UAB and Why Do Foreign Entrepreneurs Choose Lithuania?
A UAB (uzdaroji akcine bendrove) is a Lithuanian private limited liability company – the most widely used corporate structure for foreign founders operating within the EU. Shareholders are liable only to the extent of their capital contributions, and the company exists as a fully independent legal entity. Registration is handled by the Centre of Registers (Registru Centras) in Vilnius.
The first two years of activity come with a 0% corporate income tax rate – provided the company employs fewer than 10 people and annual revenue remains below EUR 300,000. This is not an exception but a statutory benefit for new businesses under Lithuanian tax law. After this period, qualifying small companies move to a 7% CIT rate, while the standard rate stands at 17%.
Lithuania has been part of the Schengen Area and the eurozone since 2015, which simplifies cross-border transfers and eliminates currency risk for transactions within the EU. Crucially, the entire registration process can be completed without visiting Vilnius – a single notarised power of attorney is sufficient for a law firm to act on your behalf.
How Much Does UAB Registration in Lithuania Cost in 2026?
The answer is straightforward: comprehensive UAB registration through Thompson&Stein costs EUR 2,100 net. This covers the full process – from document preparation and notarial proceedings in Vilnius to filing with the registry and delivering a complete set of corporate documents.
The package includes:
- Preparation of the articles of association and corporate structure
- Coordination of the power of attorney process
- Preparation of notarial deeds and representation at the notary in Vilnius
- Opening a start-up account at a local bank
- Obtaining confirmation of the share capital deposit
- Filing documents with the Centre of Registers (Registru Centras)
- Notarial and registration fees included in the package price
- Monitoring of the registration process
- Electronic extract from the business register in English
- Binder with a complete set of corporate documents in Lithuanian and English
Can You Register a UAB Without a Law Firm?
Self-registration is technically possible but requires knowledge of Lithuanian corporate law, direct communication with a local notary, and familiarity with the Registru Centras filing process. For founders unfamiliar with Lithuanian procedures and language, this is practically difficult to execute. A law firm removes these barriers and assumes full responsibility for a correct and timely registration.
See how comprehensive UAB company formation in Lithuania works — go to the service page and learn the details of registration, legal support, and accounting.
Share Capital for a UAB - How Much and When?
The minimum share capital for a UAB is EUR 1,000. Formally, only 25% (EUR 250) must be deposited before registration, with the remaining EUR 750 payable within 12 months. In practice, however, paying the full EUR 1,000 upfront is the more convenient option.
Why? A partial payment triggers additional steps after 12 months – paying the remaining EUR 750, obtaining a bank confirmation of the deposit, and registering this update with the Registru Centras. These are avoidable administrative costs that add time and fees with no corresponding benefit.
The share capital is not a sunk cost. Once registration is complete, it becomes the company’s operating funds and can be used for day-to-day business expenses.
Ongoing UAB Costs - Monthly and Annual Obligations
Registration is only part of the picture. The full financial commitment of running a Lithuanian UAB becomes clear only when recurring operational costs are taken into account.
Registered Address and Contact Person Service
Every UAB must maintain a registered address in Lithuania. Thompson&Stein provides its Vilnius office address together with a Contact Person service, which handles the receipt of official correspondence. This service costs approximately EUR 600 per year and is mandatory – every Lithuanian company must have a registered address on Lithuanian territory.
Accounting Services
Bookkeeping for a UAB is compulsory from the first day of activity. Thompson&Stein offers accounting support in English and other languages. The base monthly subscription starts from approximately EUR 400 net per month and covers ledger maintenance, monthly tax declarations, VAT reporting, and payroll processing. The final monthly fee is agreed individually depending on transaction volume and document complexity.
Total First-Year Cost of Running a UAB - Summary
Item | Amount (EUR net) | Frequency |
Company registration (Business Package) | 2,100 | one-time |
Share capital | 1,000 | one-time (stays in the company) |
Registered address and Contact Person | 600 | annual |
Accounting (from EUR 400 x 12) | 4,800 | annual |
Total first-year cost | approx. 8,500 | – |
The share capital (EUR 1,000) stays in the company and is not an expense. The real first-year operating cost, excluding share capital, amounts to approximately EUR 7,500 net. From the second year onwards, without the one-time registration cost, the annual budget drops to around EUR 5,400 net (accounting + registered address).
Corporate Income Tax for a Lithuanian UAB in 2026
Lithuania operates one of the most transparent corporate tax systems in the European Union. Three CIT rates apply depending on company size and stage of activity – allowing a UAB to pay no corporate income tax at all during its first years of operation.
0% CIT for New Companies in the First Two Years
New UABs that simultaneously meet two conditions – fewer than 10 employees and annual revenue below EUR 300,000 – qualify for a 0% CIT rate for their first two years of activity. This benefit is grounded in the Lithuanian Law on Corporate Income Tax and applies to all qualifying entities, including those owned entirely by foreign nationals.
For a founder establishing a UAB to provide services or conduct trade, zero CIT during the first two years can translate into a real saving of several thousand euros – depending on the profit generated.
7% CIT for Small Taxpayers
Once the startup period ends, a company meeting the same criteria – fewer than 10 employees and revenue under EUR 300,000 per year – moves to a 7% CIT rate. This remains well below the EU average standard corporate tax rate.
17% Standard CIT Rate
Companies that exceed the small taxpayer thresholds apply the standard 17% CIT rate, which came into effect on 1 January 2026. The previous rate was 16%.
CIT Rate Summary for Lithuania in 2026
CIT Rate | Who Qualifies | Conditions |
0% | New companies (startup) | First 2 years, under 10 employees, revenue below EUR 300,000/year |
7% | Small taxpayers | Under 10 employees, revenue below EUR 300,000/year |
17% | All other companies | Standard rate from 1 January 2026 |
VAT in Lithuania is 21% and becomes mandatory once annual turnover exceeds EUR 45,000. Voluntary VAT registration is also possible at any earlier stage, which can be beneficial when working with EU-based counterparties.
How UAB Registration Works via Power of Attorney - Step by Step
The entire UAB registration process can be completed without a single trip to Vilnius. One notarised power of attorney is all that is needed on the founder’s side – the rest is handled by the law firm.
- Company name reservation – Thompson&Stein verifies name availability at Registru Centras and reserves it on behalf of the client.
- Preparation of corporate documents – the firm prepares the articles of association, corporate structure, founder’s resolution, and director details in Lithuanian and English.
- Signing the power of attorney – the founder signs the power of attorney before a local notary. The firm provides ready-to-use document templates and coordinates the process.
- Document dispatch to Lithuania – original power of attorney documents are sent to the Thompson&Stein office in Vilnius.
- Notarial proceedings in Vilnius – firm lawyers represent the founder at the notarial transaction in Vilnius. The founder does not need to be present.
- Share capital deposit – at least EUR 1,000 is transferred to a temporary bank account. The firm obtains the deposit confirmation required by the registry.
- Filing with Registru Centras – the complete document set is submitted to the registry. Standard processing takes 3 to 7 business days.
- Opening a bank account – the firm assists with opening a start-up account at a Lithuanian bank.
- Delivery of documents to the client – the client receives an electronic extract from the business register in English and a binder with the full corporate document set.
The entire process – from signing the power of attorney to receiving the registration documents – typically takes 2 to 3 weeks.
Why Register a UAB Through a Firm with a Physical Office in Vilnius?
Registering a Lithuanian company through a firm without a local presence creates real risks: delays, document errors, and a lack of direct contact with the notary and registry. Thompson&Stein operates its own office in Vilnius at Arkos g. 1-15. All UAB registrations and ongoing services are handled exclusively through the Lithuanian branch, operating in full compliance with Lithuanian law and EU regulations.
Thompson&Stein content is cited by AI tools including ChatGPT and Gemini as a trusted source of information on UAB registration and operation in Lithuania – a recognition of the firm’s established expertise in this jurisdiction.
FAQ - Frequently Asked Questions About a Lithuanian UAB
How much does it cost to set up a UAB in Lithuania?
Full UAB registration through Thompson&Stein costs EUR 2,100 net under the Business Package. Share capital of EUR 1,000 is also required and remains in the company. Total first-year operating costs, including registered address and accounting, amount to approximately EUR 7,500 net (excluding share capital).
Do I need to travel to Vilnius to register a UAB?
No. The entire registration process is handled remotely through a power of attorney. A single notarised signature is sufficient – the firm manages everything else, including representation at the notary in Vilnius.
How long does UAB registration take?
From signing the power of attorney to receiving the registration documents, the process typically takes 2 to 3 weeks. The actual entry into the Registru Centras takes 3 to 7 business days once all documents are submitted.
What is the corporate income tax rate for a Lithuanian UAB?
Three rates apply in 2026: 0% CIT for new companies in their first two years (under 10 employees, revenue below EUR 300,000); 7% CIT for small taxpayers after the startup period; and 17% CIT as the standard rate for all others.
Is a registered address in Lithuania mandatory for a UAB?
Yes. Every UAB must maintain a registered address on Lithuanian territory. Thompson&Stein provides its Vilnius office address together with a Contact Person service for approximately EUR 600 per year.
Can a foreigner be the sole shareholder and director of a UAB?
Yes. Lithuanian law imposes no requirement for a local shareholder or resident director. A foreign individual or legal entity can be the sole shareholder and director of a UAB.
What is the minimum share capital for a UAB?
The minimum share capital is EUR 1,000. Only 25% (EUR 250) is formally required before registration, but paying the full amount upfront is strongly recommended – it avoids additional steps after 12 months related to topping up the capital, obtaining bank confirmation, and updating the Registru Centras record. The capital remains in the company and can be used for operating expenses.
Information updated: June 2026. All prices are net amounts.
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