LT · N 54°41′ · E 25°17′
Lithuania
A Lithuanian UAB can support EU-market operations, trade and service activities, within the euro area and with much of the registration process available online. Tax and filing rules are clear, but bank due diligence, beneficial-owner filings and regulated-activity licences remain necessary.
A Baltic gateway for EU operations.
Private limited liability company (Uždaroji akcinė bendrovė, UAB)
Talk to an advisorKey points on one page.
- Tax
- CIT 17%; qualifying small entities: 0% for the first two periods, then 7%; large groups assess the 15% minimum tax.
- Shareholders and directors
- Min. 1 shareholder and 1 natural-person manager; board optional; no statutory local-resident manager requirement.
- Share capital
- Min. share capital EUR 1,000; initial cash contributions at least EUR 1,000, with 1/4 per shareholder.
- Local requirements
- Lithuanian registered address and consent required; no statutory company secretary; regulated activities need licences.
- Annual maintenance
- Prepare and file annual financial statements; tax, VAT and payroll filings follow the applicable cycle.
- Incorporation timeline
- Approx. 1–3 weeks, subject to notarisation, document authentication, banking and registry review.
- Public disclosure
- Basic registry data are searchable; detailed data are restricted. Shareholders file to JADIS and beneficial owners register.
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (6)›
- 01Ministry of Finance of the Republic of Lithuania — Corporate Income Tax
- 02SE Centre of Registers — E-guide: Private limited liability company
- 03SE Centre of Registers — JADIS participant-data service
- 04Ministry of Finance of the Republic of Lithuania — Audit of Financial Statements
- 05PwC Worldwide Tax Summaries — Lithuania significant developments
- 06Invest Lithuania — Business Environment
02 · Advantages
Why Lithuania
- 01EU, euro-area and OECD membership for EU-market operations
- 02Online registration and tax filing support an efficient set-up process
- 03Broad double-tax treaty network
03 · Requirements
Formation requirements
- Company name, articles and incorporation documents
- Foreign individuals provide ID; foreign entities provide registration proof, authentication and translations as required
- Financial, payment, insurance and other regulated activities need prior authorisation
04 · Compliance
Annual compliance
- Prepare, approve and file annual financial statements as applicable
- For a calendar tax year, CIT is generally filed by 15 June of the following year
- Appoint an auditor if statutory criteria apply, and promptly update registry information
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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Lithuania company.
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