Registering a company in Lithuania is cheap; running one is not free. The state charges €14.02 to register a UAB filed electronically and €17.13 for a mažoji bendrija, a reserved name costs €6.75, and the register has 3 working days to act once the papers and the fee are in. A UAB also needs €1,000 of share capital in an account before it exists, which is your money rather than a fee but has to be found on the same day. The notary route, for anyone who cannot sign electronically, adds €210 before VAT for a UAB and €75 for an MB. After that the recurring costs begin: a registered address from €19.99 a year, and an accountant from €70 a month for an MB or €130 for a UAB on the published price lists, which is where most of the first year's money goes.
Table of Contents
What the whole bill looks like
Three kinds of cost sit in a Lithuanian company's first year, and they behave differently. State fees are fixed by Government resolution, the same from every desk in the country, and small: the entire Registrų centras bill for a UAB founded online is €20.77 with a reserved name. Professional fees — the notary, if you need one, the formation agent, if you use one, and the accountant, whom a company cannot lawfully do without — are set by the market, and only the notary's is regulated. Capital is not a cost at all in the accounting sense, but a UAB cannot be registered until €1,000 sits in its accumulative account, so the founder has to have it on the day.
The two legal forms that matter to a small founder are the UAB (uždaroji akcinė bendrovė, a private limited company) and the MB (mažoji bendrija, a small partnership). Both give limited liability. The UAB has share capital, a director under an employment contract and the corporate shape foreign clients and investors recognise; the MB has no minimum capital, members who must be natural persons, and lighter accounting rules, including 3 months rather than 4 to approve the annual accounts. An IĮ (individuali įmonė) also exists, but its owner is liable without limit, which removes the main reason to form anything. If you are deciding between a company and simply registering individuali veikla, that question is on the freelancer page; this one prices the company once you have decided you want one.
The 2026 tax rates the company will then live under are 17% corporate income tax as standard, 7% for a small company whose income stays within €300,000, and 0% for a qualifying new company's first 2 tax periods, with dividends taxed at 15% on the way out. VMI's 2026 summary records that the employee-count condition on the small-company rate was dropped from 1 January 2026, so a one-person UAB qualifies on income alone.
What Registrų centras charges
Registrų centras, the state enterprise that keeps the Register of Legal Entities, does not set its own prices. They are fixed by Government resolution No. 763 of 8 July 2020, in the consolidated edition in force from 28 October 2023, and point 14 of its list is the whole of what a founder pays the state:
| Service | Fee | Where in the list |
|---|---|---|
| UAB registration, documents filed electronically | €14.02 | 14.1.2 |
| UAB (or AB) registration, documents on paper | €30.83 | 14.1.1 |
| Mažoji bendrija registration | €17.13 | 14.1.4 — one rate, paper or electronic |
| Individuali įmonė, electronic / paper | €13.08 / €21.12 | 14.1.6 / 14.1.5 |
| Temporary entry of a name | €6.75 | 14.1.21 — held for 6 months |
| Registering a change of data, per record | €4.15 | 14.1.20 — paper or electronic |
Two things in that table are easy to misread. The electronic discount exists for a UAB and an IĮ but not for an MB: 14.1.4 is a single price however the documents arrive, so an MB founded through the self-service costs the same €17.13 as one founded through a notary, and the saving on the electronic route is the notary's fee, not the register's. And the list's expedited-service surcharges — 30%, 50% and 100% for three, two and one working day — attach to the property register's points 13.x, not to company registration; there is no published fast lane for founding a company, because the statutory term is already short.
That term is in the Civil Code. Article 2.64(3): "Juridinis asmuo turi būti įregistruojamas per tris darbo dienas nuo visų šio straipsnio 2 dalyje išvardytų dokumentų pateikimo ir atlyginimo už registravimą sumokėjimo" — a legal person must be registered within 3 working days of all the listed documents being filed and the fee being paid. Formation agents advertise one to three working days on the electronic route, which is the same clock seen from the other side.
The name is the one step that has to happen before anything else. The Register enters a name temporarily for €6.75, checks it against the Lithuanian Language Commission's rules, and holds it for 6 months; if no company is registered against it in that time it is deleted and the fee is spent. A name that reads as a foreign word, uses a protected term or collides with an existing one is refused, and the refusal is where DIY founders lose their first week.
E-signature or notary: two routes, two prices
There are two ways into the Register, and which one is open to you is decided by your identity document, not by your budget.
The electronic route runs through the Registrų centras self-service system (savitarna) on model founding documents. The Ministry of Economy and Innovation lists the forms that may be founded this way — an IĮ, a UAB and an MB, each on model texts set by ministerial order — and the Register's handling rules require every signature to be a qualified electronic signature whose certificate carries the signer's personal code. On this route there is no notary at all: the system generates the founding act and the articles from what you type, you sign them, the address owner signs the consent, and the fee is €14.02 for a UAB or €17.13 for an MB.
Who can sign that way is the whole question for a foreigner. A Lithuanian ID card, Smart-ID or Mobile-ID issued against a Lithuanian personal code all qualify. On 2 February 2023 Registrų centras announced that the self-service also accepts EU and EEA citizens identifying with an eIDAS-notified electronic ID from their own country, and holders of a Lithuanian e-resident card; the same announcement said the founding documents are generated in English and Lithuanian when English is chosen, and that the capital account for the electronic route may be opened not only in Lithuania but at a bank in another EU member state, with proof of the account and the paid-in contribution uploaded. What that leaves outside is a non-EU citizen with neither a Lithuanian personal code nor the e-resident card — and the e-resident card's own limits, including which services actually accept it, are set out on the e-residency and companies page.
The notary route is what remains for everyone else, and for anyone who wants articles other than the model text, since custom articles cannot be filed electronically. The notary certifies that the founding documents comply with the law and that the data going to the Register is true; the papers then go to the Register on paper, at the paper fee. The notary's fee is regulated — Government resolution No. 498 of 28 June 2023, in force from 1 October 2023, chapter 6 — and stated without VAT, so 21% is added:
| Notarial act | Fee before VAT | With VAT |
|---|---|---|
| Certifying a UAB's founding documents (29.2.3) | €210 | €254.10 |
| Certifying an MB's or IĮ's founding documents (29.2.1) | €75 | €90.75 |
| Certifying a signature on a document (34.10) | €10 | €12.10 |
Put together, the state-and-notary cost of the two routes is:
| Electronic route | Notary route | |
|---|---|---|
| UAB | €20.77 — €14.02 fee + €6.75 name | €291.68 — €30.83 fee + €6.75 name + €254.10 notary |
| MB | €23.88 — €17.13 fee + €6.75 name | €114.63 — €17.13 fee + €6.75 name + €90.75 notary |
A founder abroad has a third option that is really the notary route with an agent: a power of attorney to a Lithuanian formation agent, notarised and apostilled where you are, so that the agent files in Lithuania in your name. The agents that publish a price for it are on this page — €369 at Apskaita.lt with a year's address included, €369 at Mažojibendrija.lt for an MB — and the legalisation of the power of attorney is the part of the timetable you control least.
The notary list changed on 1 May 2026
Resolution No. 498 was amended by resolution No. 209 of 1 April 2026, in force from 1 May 2026. The €210 UAB figure above is the one notary offices and the May 2026 formation guides still print. Ask the notary for the current 29.2 figure when you book, and treat the MB figure the same way.
Share capital: €1,000 for a UAB, nothing for an MB
The Law on Companies, Article 2(4), sets a UAB's minimum share capital at €1,000, and has since 1 May 2023; before that it was €2,500, which is the figure older guides and some agents' pages still carry. Article 8 then decides how much of it is paid before registration, and the answer at the minimum is all of it: each founder must pay at least 25% of the shares they subscribe, but the sum of the initial contributions must reach the statutory minimum, so a founder incorporating on €1,000 pays €1,000 in cash into the company's accumulative account (kaupiamoji sąskaita) before the Register will act. The 25% rule only does any work above the floor.
Article 7(5) lets that account be opened at a credit institution or an electronic money institution, and the Register's February 2023 announcement adds a bank in another EU state for the electronic route. Which institution will actually open an account for a company that does not yet exist, for a founder it has never met, is the constraint that decides whether "remote formation" is true for you; the published onboarding rules bank by bank are on the business bank accounts page. Once the company is registered the money is the company's to spend — the capital is a floor on what was paid in, not a deposit that must sit untouched.
| UAB | MB | |
|---|---|---|
| Minimum capital | €1,000 | None — members contribute what the founding agreement says |
| Paid before registration | All €1,000 at the minimum, in money | As agreed; no statutory floor |
| Where it goes | Accumulative account at a bank or EMI, in Lithuania or another EU state | The MB's account once it exists, or as the agreement provides |
| Who may own it | Natural or legal persons | Natural persons only |
| Head of the company | Director under an employment contract | A member, or a manager under a civil contract |
| Annual accounts approved within | 4 months of year end | 3 months of year end |
An MB's freedom from capital is real but narrower than it sounds. The MB still needs an account to trade from, its members still put something in, and a client or landlord asking for the company's balance sheet will see whatever that was. What the MB removes is the requirement to find €1,000 on a particular day and to prove it to the Register.
The registered address and the accountant
A company needs a Lithuanian address in the Register and, where the founder does not own the premises, the owner's written consent to the address being used, which on the electronic route must itself be signed electronically. Address providers sell exactly that: a street address, the consent, and a mail arrangement. The published prices run from €19 a year with VAT at Ofisas.lt's cheapest Vilnius streets, with mail notified under the GDPR rules, to €399 a year on Gedimino prospektas; Eureka.lt sells its Vilnius address at €19.99 a year without mail handling or €49.99 for three years alongside a formation; Apskaita.lt and Mažojibendrija.lt each charge €59 a year with VAT. The trap underneath a bought address — that the Civil Code treats the place where the company is actually managed as its seat, whatever the Register says — is set out on the e-residency and companies page, and no address provider's fee makes it go away.
The accountant is the largest recurring line and the one a company cannot skip: a UAB and an MB must each keep books, file VAT and payroll returns where they apply, and approve and file annual accounts with the Register every year, trading or dormant. The providers below are the three that publish a full price on their own site for forming a company, for an address and for monthly accounting; that is the whole reason they are the three.
Nothing on this page is paid placement and no provider has paid to appear or for its position. The three providers are the three that publish a formation price, an address price and an accounting price on their own site, ordered by their published UAB or MB formation price. Some outgoing links may earn a commission; none of the three does today. Every link goes to the provider's own price page, which is where the figures on this page were read, so the reader can check the transcription against the source.
Eureka.lt
One final price, state fee inside
Key highlights
Key features
- A single all-in price
- Files the same working day
- MB €159 and VšĮ €249 listed
Account details
- UAB formation
- €179
- MB formation
- €159
- Address/year
- €19.99
- Accounting
- from €130/month
Summary
- A single all-in price
- Files the same working day
- MB €159 and VšĮ €249 listed
- Address without mail handling
- Accounting priced 'from', tiers unpublished
- No foreign-founder price
Apskaita.lt
Prices with VAT, foreign founders priced
Key highlights
Key features
- Prices stated with VAT
- Two to three working days
- Address €59 with VAT
Account details
- UAB formation
- €189 with VAT
- MB formation
- €159 with VAT
- Address/year
- €59
- Foreign founder
- €369
Summary
- Prices stated with VAT
- Two to three working days
- Address €59 with VAT
- State fee inclusion unclear
- No monthly accounting price published
- Apostilled power of attorney needed
Mažojibendrija.lt
An MB specialist pricing every route
Key highlights
Key features
- Prices with VAT, state fees inside
- Foreign founder's MB at €369
- Liquidation priced
Account details
- MB online
- €159
- MB via notary
- €339
- Address/year
- €59
- Accounting
- from €70/month
Summary
- Prices with VAT, state fees inside
- Foreign founder's MB at €369
- Liquidation priced
- MB only, no UAB
- Accounting 'from', tiers behind a consultation
- MB unfamiliar outside Lithuania
What the three cards leave out is the timetable, and it differs. Eureka.lt files the same working day it is paid and quotes registration in one to three working days; its €19.99 address comes without mail handling, so forwarding is arranged separately through Lietuvos paštas, and the address is sold by the year rather than locked in for a decade. Its €179 price also has the JADIS and JANGIS filings inside it. Mažojibendrija.lt quotes two to three working days for the online MB and about two weeks through a notary, with the notary's fee already inside the €339, and about a week for a foreign founder's MB; its €149 and €99 change fees are stated before VAT. Reading the notary price against the online one is the clearest measure on this page of what the paper route actually costs. Apskaita.lt's foreign-founder package includes a year's registered address and its accounting is priced only after a consultation.
The bank account and VAT registration
The bank is the step no price list controls. A UAB needs the accumulative account before registration and a current account after it; an MB needs only the second. The Lithuanian banks limit online business onboarding to Lithuanian citizens and residents, and offer a branch visit or a video call where they offer a fallback at all; the electronic money institutions have their own residency rules, and the monthly fees run from nothing to the top service tier. All of that, bank by bank with each one's published price and residency rule, is on the business bank accounts page; the only thing to carry from it here is that the account, not the Register, is usually what sets the date the company can start.
VAT is a separate registration with VMI and a separate decision. Registration becomes compulsory once the company's taxable supplies in Lithuania exceed €45,000 in a calendar year — on the calendar-year basis in force since 1 May 2025 — and the standard rate is 21%. A company can register voluntarily below the threshold, which suits one selling to VAT-registered businesses with input VAT to recover, and does not suit one selling to consumers, whose prices rise by the rate. The state charges nothing to register; Apskaita.lt prices doing it for you at €79. The mechanics, the reverse charge on EU business clients and the small business scheme are on the VAT page.
Register JADIS and JANGIS before you forget them
A UAB files its shareholders in JADIS and every company files its beneficial owners in JANGIS after registration. Eureka.lt's formation price lists both filings as included, and Paysera's published terms want the beneficial owners in JANGIS before it onboards a company. An empty JANGIS entry is a stalled bank application.
The first year, totalled
Three ways of putting the same twelve months together, on the published prices above. The formation is a one-off; the address and the accountant recur for as long as the company exists, and the accountant is the line that decides the total.
| Lean UAB, self-filed | UAB through Eureka.lt | Lean MB, self-filed | MB for a foreign founder | |
|---|---|---|---|---|
| Formation | €20.77 state fee and name | €179 all in | €23.88 state fee and name | €369 all in |
| Registered address | €19.99 a year | €19.99 a year | €19.99 a year | Included for the first year |
| Accounting | €80 × 3 + €130 × 9 | €80 × 3 + €130 × 9 | €70 × 12 | €70 × 12 |
| Share capital (your money, not a fee) | €1,000 | €1,000 | none | none |
| Year one, fees only | €1,450.76 | €1,608.99 | €883.87 | €1,209.00 |
The totals are the sums of the figures named in each cell, at each provider's lowest published tier. What they leave out is deliberate: the bank's monthly fee, which depends on the bank and is on its own page; the notary, who appears only on the paper route; and any tax, which depends on what the company earns. Read across the table and the shape is plain — the formation itself is between €23.88 and a few hundred euros, and the accountant is between €840 and €1,410 a year before the company has invoiced anyone.
A dormant company still costs the accountant
A UAB or an MB that traded nothing still approves and files annual accounts, still keeps a registered address, and still needs someone to prepare the filing. The cheapest published accounting line above is €840 a year, and it does not go to zero because the company did. If the plan might not happen, register the name for €6.75 and wait; the reservation lasts 6 months.
Why You Can Trust This Guide
Frequently Asked Questions
How much does it cost to register a UAB in Lithuania in 2026?
€14.02 to Registrų centras when the documents are filed electronically through the self-service on the model documents, plus €6.75 to reserve the name — €20.77 to the state in total. On paper through a notary the register's fee is €30.83 and the notary adds €210 before VAT, €254.10 with it. Separately, €1,000 of share capital must be paid into the accumulative account before registration.
How much does an MB cost to register?
€17.13 to Registrų centras, the same price whether the documents are filed electronically or on paper, plus €6.75 for the name. There is no minimum capital. Through a notary the certification of the founding documents adds €75 before VAT. Agents that publish a price form an MB online for €159 to €159 with the state fee inside.
Can I register a company without a notary?
Yes, if you can sign with a qualified electronic signature the Registrų centras self-service accepts and you use the model founding documents. A Lithuanian ID card, Smart-ID or Mobile-ID qualifies; since February 2023 so does an eIDAS-notified national eID of an EU or EEA citizen, and a Lithuanian e-resident card. Custom articles, or a founder with none of those, mean the notary route.
What is the minimum share capital of a UAB, and when is it paid?
€1,000, under Article 2(4) of the Law on Companies, since 1 May 2023; it was €2,500 before. At that minimum the whole €1,000 is paid in money into the company's accumulative account before registration, because Article 8 requires the initial contributions to add up to at least the statutory minimum. The account may be at a bank or an electronic money institution, and on the electronic route at a bank in another EU member state.
How long does registration take?
The Civil Code gives the Register 3 working days from the day all the documents and the fee are in. Agents quote one to three working days for the electronic route and about two weeks for the notary route, the difference being the notary's diary and the paper filing rather than the Register.
What does a registered address cost?
From €19 a year with VAT at Ofisas.lt's cheapest Vilnius streets, €19.99 a year at Eureka.lt without mail handling, €59 a year at Apskaita.lt and Mažojibendrija.lt, and up to €399 a year on Gedimino prospektas. The price buys the address and the owner's consent; it does not move the place where the company is actually managed, which the Civil Code treats as the real seat.
How much is an accountant for a small company?
On the published lists, from €70 a month for an MB at Mažojibendrija.lt and from €130 a month for a UAB or an MB at Eureka.lt, which charges €80 a month for a new company's first three months. Every 'from' price rises with document volume, VAT registration and payroll. A dormant company still pays for the annual accounts.
Do I need to register for VAT when I form the company?
No. VAT registration is compulsory only once taxable supplies in Lithuania exceed €45,000 in a calendar year, on the calendar-year basis in force since 1 May 2025. Registering voluntarily earlier suits a company selling to VAT-registered businesses. The state charges nothing; Apskaita.lt prices the filing at €79.
What tax will the company pay once it exists?
Corporate income tax at 17% as standard for 2026, 7% for a small company with income within €300,000, and 0% for a qualifying new company's first 2 tax periods, with the employee-count condition removed from 2026. Dividends are taxed at 15% when paid out. A director's salary carries the same income tax and Sodra as any employee's.
Is a formation agent worth it?
For a founder who can sign electronically, the agent's €179 to €189 buys the document generation, the JADIS and JANGIS filings and a working day of someone else's attention, against €20.77 of state fees done alone. For a founder abroad without an accepted e-signature, the agent's power-of-attorney package at €369 is the route rather than a convenience.
Decide whether you need the company before you price it
A UAB costs €20.77 to register and €130 a month to keep. A freelancer under the €45,000 VAT threshold may owe less tax and no accountant's fee under individuali veikla — the freelancer page puts the four structures side by side at three income levels.