Lithuania – 2026 Tax Comparison (MB vs UAB company types)
A clear, numbers-based comparison of MB vs UAB company types in Lithuania, showing how taxes, social contributions, and dividends differ for solo founders in 2026.
January 23, 2026
Published 19 May 2025
Explore five timely topics in one post—from rent control in Paris and Macedonia’s EU journey to banned passports in Malta, 2025 summer festivals in the Baltics, and a hidden property gem under €200k.
Long story short, recently we’ve been exploring the apartment rental market in Paris.
You may remember, a while ago I said that due to some demand, we were looking at establishing a local presence in the city, to help our clients transfer their residencies to France, from Lithuania, or simply to spend a little more time and money, to start their Gateway to Europe there instead.
We like to do things a little differently, so often when clients come and see us, we meet them in person at the airport, arrange accommodation for them, and of course love to host them at home.
While looking at options to do this in Paris recently, I discovered that “Encadrement des loyers” (rent control) was reintroduced in Paris in July 2019 under the ELAN Law (2018).
It only applies in areas with housing tension, currently covering Paris and a few other cities like Lille and Lyon, not all of France.
Rent caps also apply to primary residences only.
Each property has a reference rent (loyer de référence) per square meter set by local authorities, with a:
A “complément de loyer” (rent supplement) may be added if the property has exceptional features (e.g., view, terrace, high-end furniture), but this can be contested by the tenant.
So, if you’re looking to rent a property in one of the areas in France, which has rent control in place, you will be presented with three options.
You’ll need to decide (and declare), whether it will be your primary residence, secondary residence, or a company let.
Here’s something out of the box… Macedonia, who knew?
Another stunning country from [north) eastern Europe. Timeless, ancient and captivating. Even better, it’s off the beaten path. Everything we’ve come to love!
A lot of people don’t realise there’s a long, often excruciating path to joining the European Union. Macedonia though is emerging as a front runner to be the next country welcomed to the union.
What’s interesting about that for our clients, is they still offer a passport by investment (unlike Malta!). It could be a bit of a punt to be fair, or perhaps a “get in while you can” scenario.
For just €200,000 per applicant (yes that’s 200k per spouse, child etc.. ), within one year you could have a Macedonian passport. Then just roll your dice and strap on your waiting shoes, at some point in the next 3 to 10 years (hopefully), Macedonia may well be part of the European Union, making you one of its newest Europeans!
We sent a special bulletin, a couple of weeks ago, highlighting, the fact that a recent European Union Court ruling has outlawed the Maltese passport by investment program.
The European Union were damning the criticism of the scheme, and made the point that “European values are not for sale”.
It’s another step towards the ultimate European Union goal of streamlining the various migration rules and loopholes, newer member states have used to encourage investment, as a way to subsidise national income, or failing economies.
Whilst on the surface, offering the right to reside, or become a citizen of a country because they have invested a significant sum of money in that country, seems like a good idea. Often though, these opportunities are exploited by people who otherwise wouldn’t stand a chance of entry.
Ultimately, I think that the European Union is trying to level the playing field, and secure its borders by making sure people who get access to the union share “European values”. Perhaps, that can only be a good thing long-term.
I love this time of year!
I do enjoy a good dumping of snow over Christmas, but January is frankly a bit rubbish. Grey skies and very little daylight. Then all of a sudden, as if someone switches on a light, everything bursts into vibrant shades of green every field fills with wildflowers. Europe comes alive!
For that reason, I guess, we get very popular, very quickly, and we’re inundated with clients wanting to enjoy the spring and summer season up here while they submit their biometrics in person here in Lithuania (preferring to come here, than submit in Canberra for example can be a great call).
With this in mind, we thought sharing a few of the upcoming events in advance, could be helpful for any of you planning that trip soon.
If you want help booking something in, or if you don’t mind me tagging along, we’d love to take you around and show you some of the great things on offer up here.
Please though, go easy on my liver! Over the last week, we’ve had three great new clients, and I’m pleased to say now friends, put me through my paces!!
With more great people coming next week – I’ll need to detox for the weekend I think… cutting out the breakfast brandy and perhaps a slightly smaller T-Bone for dinner 😉
FOR SALE:
Price: 187 000 € (2 338 €/m²)
Property Details
Description:
Located 120 km from the CBD of Vilnius. The homestead is approximately 2–5 km away from the resort city of Druskininkai
Website for the sales listing – https://www.aruodas.lt/namai-druskininkuose-neravu-k-neravu-g-pajamas-generuojanti-sodyba-su-pirtimi-visai-2-1262821/?search_pos=119#gallery-thumb0
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