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 05 Sep 2025
What are the tax advantages of doing business in Lithuania?
Lithuania offers one of the most competitive and attractive tax environments in the entire EU. We detail the key advantages for your business, including a corporate tax rate of just 15% (and as low as 5% for small companies), tax-free reinvestment of dividends, and how you can leverage EU double taxation treaties to optimize your international financial structure.
Lithuania offers one of the most competitive and attractive tax environments in the entire EU. We detail the key advantages for your business, including a corporate tax rate of just 15% (and as low as 5% for small companies), tax-free reinvestment of dividends, and how you can leverage EU double taxation treaties to optimize your international financial structure.
Category:
Business Opportunities and Support
Lithuania offers one of the most competitive tax regimes in Europe, making it attractive for entrepreneurs and investors.
Key benefits include:
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Corporate tax rate of just 15%, with small companies paying as little as 5%.
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No dividend tax when profits are reinvested into company growth.
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Access to EU double taxation treaties, reducing tax burdens for international businesses.
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Low personal income tax rates compared to Western Europe.
Many clients from the US, UK, Australia, and New Zealand use Lithuanian residency to optimize tax structures, establish EU companies, and access European funding programs.
Our team connects you with local tax advisors and accountants to ensure compliance while taking full advantage of Lithuania’s pro-business policies.
