Lithuania

Company Formation in Lithuania

Company formation and entity choice in Lithuania, tax year 2026, each rule tied to the Lithuanian law or the Centre of Registers' own page. Covers the private limited company (UAB, minimum capital EUR 1,000), the public limited company (AB, EUR 25,000), the small partnership (MB, up to 10 individual members, no minimum capital) and the individual enterprise (IĮ, unlimited liability), how founders pay in capital before registration, the steps and timing at the Centre of Registers (Registrų centras) with the 2026 fees, the annual meeting and the 5-month deadline to file accounts, and the tax points to settle on day one (0% and 7% corporate rates for small new companies, the EUR 45,000 VAT limit). Trigger phrases: set up a company in Lithuania, UAB formation, MB vs UAB, Registrų centras fee, minimum share capital Lithuania. Out of scope: lt-corporate-income-tax, lithuania-vat-return, lt-payroll-social, lithuania-pit, lt-cross-border, lt-transfer-pricing, lt-tax-overview.