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 02 Dec 2024
The Top 10 Destinations in the EU for Golden Visas in 2025
Golden Visas have long attracted global investors seeking a pathway to residency or citizenship in the European Union (EU). However, with rising costs, tightening regulations, and increasing scrutiny from local governments, many programs have become less accessible and more complex.
For those seeking a simpler and more affordable alternative, Baltic Capital Partners’ Gateway to Europe Residency Program offers a great solution. Fast.
For a flat, one-time fee of €15,000, this program provides residency in Lithuania (one of the 27 EU member states with visa free access), without requiring additional investments in real estate or business.
Qualifying nationals could even access the Gateway to Europe fast-track, low-doc application which saves further time and money by avoiding the need to submit criminal or accounting records.
This program grants participants the opportunity to become permanent residents or citizens of Lithuania—and, by extension, the EU—within five years. The initial residency period covers the same timeframe, making this a simple, cost-effective choice for those seeking a foothold in Europe.
With this alternative in mind, let’s explore the top 10 EU destinations for Golden Visas, their evolving requirements, and how they compare to the simplicity and affordability of the Gateway to Europe program.
1. Portugal: A Pioneering Golden Visa Program Facing Tightening Rules
Portugal’s Golden Visa program has been one of the most popular due to its flexibility and relatively low investment threshold. However, recent changes have made it more restrictive.
Requirements:
Investment Options:
- €500,000 in real estate (reduced to €400,000 in low-density areas).
- €350,000 in urban rehabilitation projects (reduced to €280,000 in low-density areas).
- €500,000 in investment funds or venture capital.
- €250,000 in cultural or artistic projects.
Recent Changes:
- The government has excluded high-density urban areas like Lisbon, Porto, and the Algarve from qualifying real estate investments.
- From 2024, the focus has shifted to investments promoting job creation and rural development.
- Processing times have increased, and the political climate suggests further scrutiny of the program.
Costs:
- Government fees: €5,325 per applicant.
- Renewal fee: €2,663.
- Additional costs: Legal and due diligence fees vary but typically add 10-15% to the investment amount.
https://arquivo.pt/wayback/20231215195457/https://imigrante.sef.pt/en/solicitar/residir/art90-a/
2. Spain: A Solid Option for Real Estate Investors – FOR NOW.
Spain’s Golden Visa was attractive for those with significant real estate interests. Unlike Portugal, Spain continued to allow urban property investments.
IMPORTANT UPDATE: In November 2024 the Spanish government voted to abolish the Golden Visa category altogether. As of the date of publishing this, the rules below still apply, however, it is expected they will be completely removed in the first quarter 2025.
Current Requirements:
Investment Options:
- €500,000 in real estate.
- €1 million in shares or bank deposits.
- €2 million in Spanish government bonds.
Recent Trends:
- Spain has faced pressure to tighten its Golden Visa program, but significant reforms have not yet materialized.
- Real estate remains the most popular route due to the country’s stable market.
Costs:
- Application fee: €1,200 per applicant.
- Additional legal and administrative fees: 10-12% of the investment value.
https://www.bbc.com/news/world-europe-68761491 https://schengen.news/spain-to-discontinue-golden-visa-benefits-from-january-2025/#google_vignette
3. Greece: Low Cost but Rising Challenges
Greece offers one of the most affordable Golden Visas in the EU, but recent changes have increased the cost of entry in prime areas.
Requirements:
Investment Options:
- €250,000 in real estate (rising to €500,000 in Athens, Thessaloniki, and other major cities).
- Other less common options include capital investment in Greek companies or government bonds.
Recent Changes:
- From 2024, the minimum real estate investment in high-demand areas has doubled to €500,000.
- This change aims to curb housing inflation and focus on rural investments.
Costs:
- Government fees: €2,000 per applicant.
- Additional legal and administrative fees: ~5-7% of the investment value.
https://migration.gov.gr/en/golden-visa/
4. Malta: A Direct Path to Citizenship but at a High Cost
Malta’s program is unique in offering a direct citizenship-by-investment route, albeit at a steep price. Malta is also tightening the rules, with a new regime coming in to effect from January 1st. Major changes include the new addition of a €50,000 non refundable “admin fee” along with a €30,000 “government contribution” (if buying a property), or a €60,000 (if renting a property).
To be eligible for the program from the 1st Jan 2025 you must:
- Be in receipt of stable and regular financial resources, sufficient to maintain themselves and their dependants, without recourse to the social assistance system of Malta
- Show they have capital assets of not less than €500,000, out of which a minimum of €150,000 must be financial assets; or show they have capital assets of not less than €650,000, of which €75,000 must be in the form of financial assets.
- Be fit-and-proper individuals and have a clean criminal record.
To actually participate in the project you must:
- Submit an application via a Licensed Agent.
- Pay a non-refundable administrative fee of €50,000.
- Rent a property for a minimum of €14,000 per year in Malta or Gozo. OR
- Purchase a property for a minimum value of €375,000 in Malta or Gozo.
- Pay a Government contribution of €30,000 if purchasing a property or €60,000 if leasing a property.
- Pay €10,000 for each and every dependant of the Main Applicant.
- Hold the qualifying property for a minimum period of 5 years after which a residential address is required.
- Make a donation of €2,000 to a local philanthropic, cultural, scientific, artistic, sport or animal welfare NGO registered with the Commissioner of Voluntary Organisations.
Investment Options:
- Contribution of €750,000 to the national development fund (reduced to €600,000 if you commit to a longer residency period).
- €700,000 in real estate or a €16,000 annual rental commitment for five years.
- €10,000 donation to a local NGO.
Recent Changes:
- Malta has faced criticism from the EU for selling citizenship, leading to increased due diligence and longer processing times.
- €50,000 non refundable “admin fee”
- €30,000 “government contribution” (if buying a property), or a €60,000 (if renting a property).
- Pay €10,000 for each and every dependent
- Make a donation of €2000 to a charity or NGO
- Stricter checks on applicants’ source of funds.
Costs:
- Total cost ranges between €1 million and €1.5 million depending on investment choice.
- Legal and due diligence fees: ~€50,000.
- Various government and donation Fees €82,000.
https://residencymalta.gov.mt/the-mprp-programme/
5. Italy: Attracting High-Net-Worth Individuals
Italy’s Golden Visa, or “Investor Visa,” is designed to attract high-net-worth individuals with a wide range of investment options.
Requirements:
Investment Options:
- €500,000 in an Italian company.
- €250,000 in an innovative startup.
- €2 million in government bonds.
- A €1 million philanthropic donation.
Recent Trends:
- Italy has maintained a business-friendly Golden Visa program without significant restrictions.
- Its tax benefits for new residents add to its appeal.
Costs:
- Application fee: €100.
- Additional costs include investment-related taxes and legal fees.
https://investorvisa.mise.gov.it/index.php/en/
6. Ireland: A Program on the Brink of Change
Ireland’s Immigrant Investor Program (IIP) has grown in popularity, but it faces increasing political scrutiny.
Requirements:
Investment Options:
- €1 million in an Irish enterprise for at least three years.
- €1 million in an approved investment fund for a period of at least three years.
- €2 million in a real estate investment trust (REIT) for at least three years.
- €500,000 philanthropic donation.
Recent Trends:
- Calls to tighten the program have led to more thorough background checks and extended processing times.
- Focus on investments that support local job creation.
Costs:
- Application fee: €1,500.
- Legal and administrative fees: Vary by case.
https://www.irishimmigration.ie/coming-to-live-in-ireland/i-want-to-invest-in-ireland/
7. Cyprus: Reintroducing a Revised Program
Cyprus suspended its citizenship-by-investment program in 2020 following allegations of misuse. It now offers a revamped residency program.
Requirements:
Investment Options:
- €300,000 + VAT in real estate or,
- €300,000 in a Cypriot company or,
- €300,000 in government bonds.
Additionally, you must prove that you have an annual disposable income of at least €50,000. This annual income increases by €15,000 for your spouse and by €10,000 for each of your dependent minor children.
This income should derive from abroad and may include salaries or wages, pensions, dividends from shares, bank deposits interest, rents, etc., which can only be proved through a tax return declaration from the country he declares tax resident.
Recent Changes:
- The new program focuses solely on residency, not citizenship.
- Stricter checks on the source of funds.
Costs:
- Government fees: €500 per applicant.
- Additional costs: ~10-12% of the investment amount (around €35,000).
- Legal fees and expenses of around €20,000
https://www.mip.gov.cy/dmmip/md.nsf/immigrationpfi_en/immigrationpfi_en?OpenDocument
8. Latvia: Slightly More Affordable but Complicated
Latvia’s Golden Visa program remains one of the cheapest but hasn’t always seen the same popularity as others in the EU. It’s very complicated, and fees aren’t always clear.
Requirements:
Investment Options:
- Invest €250,000 in real estate, plus a one time government fee of 5% of the value of the real estate (If you are thinking of transitioning to citizenship in the future, keep in mind you would need to hold the property for at least 10 years), or,
- An Investment of EUR 250,000 in special purpose interest free government bonds. Plus a one time government fee of €38,000, or,
- A €280,000 Capital investment in a Latvian Bank Deposit held for 5 years, plus a one time government fee of €25,000, or,
- Make an investment of €50,000 in an existing Latvian company’s equity capital with the condition that the company also pays at €40,000 tax annually. The investor must also pay a €10,000 fee to the government if they are seeking residency by equity investment.
Recent Changes:
- No major reforms, but the government is discussing stricter applicant vetting, and increased limits.
Costs:
- Legal and administrative fees: ~5-7% of investment (an additional €15,000 approx).
https://www.pmlp.gov.lv/en/share-capital-investor-0 https://www.pmlp.gov.lv/en/person-investing-bonds
9. Austria: Elite Access for Ultra-High-Net-Worth Individuals
Austria’s Golden Visa program is highly selective and not widely advertised. In fact, its not really a Golden Visa at all, in the purest sense. But it’s an option at number 9. Austria uses a points system for general immigration, and the Golden Visa system is time consuming (around 2-3 years application time) and complex. And you have to speak German.
On the plus side, Austria has a great passport, if you can be bothered to get it. It gives you access to 199 destinations. The beer is pretty good as well.
Requirements:
There are too many requirements to list here. Basically, if you are Ultra High Net Worth, and don’t want to be caught up in with the riffraff starting companies and investing in factories in other EU entry points, then Austria could be for you.
That said, if you’re only High Net Worth, not Ultra, there is also the “unicorn of all Visa’s” available. Sort of. The “Austria Private Residence Program” is a government program that requires only €40,000 of cash in the bank (clear equity) on application. And you have to speak German. The catch? They only select 300 applicants a year, from thousands. It’s basically a lottery, for which you wait months to see if you win. And you probably wont – the Austrians wont disclose the ultimate selection criteria (for the 300), in its entirety.
Investment Options:
- Make a substantial contribution to the Austrian economy, typically €10 million in business investments or government-approved projects or,
- Invest €3m in to the government development fund
Recent Trends:
- Austria continues to focus on “elite” investors who can make significant economic contributions.
Costs:
- Total cost: €10-15 million.
- Application fees and due diligence costs are case-specific.
https://www.migration.gv.at/en/types-of-immigration/permanent-immigration/
10. France: A Residency Program with Business in Mind
France’s Economic Investment Talent Passport is tailored for business professionals and entrepreneurs rather than pure investors.
That said, France is a bureaucratic nightmare, on every level. So as you can imagine, immigration is not easy. We love France, love it. But their insistence on, you know, French in every aspect of the process makes applications time consuming and hard for foreigners. It also raises the costs in terms of the need for local lawyers etc.. Sure the French government has improved the marketing, and the new customer facing websites are great. But once you start submitting, it goes dark quickly.
It’s worth noting that even if you successfully submit your paperwork, the wait times are far longer than those advertised, and ultimately, if accepted, you’ll have to pay tax in France (with famously high taxes already). Plus, given the national economy is teetering on bankruptcy, these taxes could get even higher (to support massive government social spending to be fair).
At number 10 on our list, France is a great lifestyle destination, and a great weekend away, but serious investors, and those truly wanting a great European experience, without over complicated bureaucracy, occasional terror attacks and huge taxes, tend to make their EU base somewhere else.
Requirements:
Investment Options:
- €300,000 in a business project that creates jobs in France.
- Make a direct investment in France or act in a personal capacity through a company in which you hold at least a 30% stake.
- Create or safeguard jobs in the years following the investment.
Recent Trends:
No significant changes, but France continues to position its program for business oriented applicants.
Costs:
- Application fee: €300.
- Business setup and legal costs vary. You will need local lawyers and accountants who specialise in this area, and know how to charge for it. Fee estimates vary significantly, but could be around €20,000-€30,000.
https://www.welcometofrance.com/en/fiche/talent-passport-business-investor
So… Is a Golden Visa Still Worth It in 2024?
Maybe for some, but they’re increasingly expensive and complex. We’re finding clients steering away from golden visas, the processing times are far longer than advertised in most cases, goal posts are shifting, and costs rising. What was great 10 years ago, is now often simply not fit for purpose, and politically unpopular.
Other residency programs are on the rise, the likes of which we use for our Baltic Capital Partners Gateway to Europe program in Lithuania.
The European blue card is also popular for those wanting to be an employee, though there are many drawbacks for anyone wanting actual freedom of living, or working within the European Union. More on that later.
Countries like Portugal and Greece have tightened regulations with the Golden Visa, requiring significant capital investments and often excluding urban areas. Others, such as Malta and Cyprus, face EU scrutiny, adding delays and uncertainty.
In contrast, remember, our BCP Gateway to Europe Residency Program offers a straightforward, affordable, and hassle-free alternative. For a flat fee of just €15,000—with no additional investments required—you can secure Lithuanian residency in under 4 weeks, and, eventually, citizenship within the EU in just five years.
This program is ideal for individuals seeking a reliable and cost-effective path to EU residency without the complexities and financial burdens of traditional Golden Visa schemes. The real benefit for many BCP Gateway to Europe applicants though is how straighforward BCP has made the client journey, and of course, again, the processing time.
Baltic Capital Partners is currently securing qualifying applicants a residency card in under 4 weeks, so it’s hard to find a quicker, more affordable, and more accessible way to become part of the EU. To learn more, or get started, visit Baltic Capital Partners – HERE
