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 03 Nov 2025
Compulsory Health Insurance (PSD) in Lithuania is a mandatory contribution that provides access to public healthcare services, including doctor visits and hospital treatment.
Compulsory Health Insurance (PSD) in Lithuania is a mandatory contribution that provides access to public healthcare services, including doctor visits and hospital treatment.
Compulsory Health Insurance (PSD) in Lithuania is a mandatory contribution that ensures you have access to the country’s public healthcare system. By paying PSD, you become entitled to state-funded medical services such as doctor visits, hospital treatment, and other healthcare benefits covered by the National Health Insurance Fund (Ligonių kasos). Foreign nationals are required to pay contributions in advance for the upcoming month.
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