Company Maintenance Fees in Lithuania: What You'll Actually Pay

Most founders focus on the cost of registering a company in Lithuania — and overlook what comes after. Company maintenance fees in Lithuania vary significantly depending on which legal structure you choose. An MB (small partnership) and a UAB (private limited company) sit at opposite ends of the cost spectrum, and understanding the difference before you register can save you hundreds of euros every year.

Company maintenance fees in Lithuania include accounting, registered address costs, and — for UABs — mandatory director salary and payroll taxes. An MB can be maintained for as little as €300–400 per year with a once-a-year accountant, while a UAB typically costs a minimum of €400–500 per month due to compulsory salary obligations.

Annual Maintenance Fees: MB vs UAB

The choice between an MB and a UAB is not just a structural decision - it is a financial one. The two structures differ sharply when it comes to recurring obligations.

An MB has no director salary requirement, so there are no mandatory payroll taxes. Accounting is flexible - you can hire a monthly accountant from €100 per month, or simply bring one in once a year to cover the full period for a fixed fee of €300–400. A registered address costs between €50 and €400 per year, though when registering your company with us includes it free of charge.

A UAB carries heavier obligations. Director salary taxes run to at least €300 per month - even on a quarter-shift contract - and monthly accounting from €100 is effectively required for any active company. The registered address cost is the same range of €50–400 per year, or free if you register through us.

What Does It Cost to Maintain an MB in Lithuania?

An MB is the most cost-efficient company structure available in Lithuania. There is no requirement to hire a director, which means no mandatory salary and no Sodra contributions. The main recurring obligation is accounting.

If your MB has low activity — for example, you invoice a handful of clients per year — you can hire an accountant once annually to prepare and file the full year's accounts. This typically costs between €300 and €400 as a fixed fee. For businesses with regular monthly transactions, a monthly accounting service starts at around €100 per month.

The only other standard cost is a registered business address, which ranges from €50 to €400 per year depending on the provider. If you register your company through us, a registered address is provided free of charge for an unlimited period.

What Does It Cost to Maintain a UAB in Lithuania?

A UAB requires a formally appointed director - and that directorship triggers salary and payroll tax obligations under Lithuanian law, regardless of how little the director actually works. Even if you hire a director for just a quarter of a working shift (¼ shift), Lithuanian legislation requires that Sodra contributions and income tax are calculated from the full minimum monthly wage. In practice, this means a minimum of approximately €300 per month in salary taxes, not counting the net salary itself.

This is one of the most important - and frequently misunderstood - costs of running a UAB. Foreign founders often expect to minimise costs by hiring part-time directors, only to find the tax liability remains at full-shift rates.

On top of director costs, a UAB requires ongoing accounting. Monthly bookkeeping services start at €100 per month. A registered business address adds €50–400 per year, unless included free as part of your registration package.

Compare MB and UAB structures in our guide to Lithuanian company types

Corporate Income Tax Rates in Lithuania

Understanding the tax environment is as important as knowing your maintenance fees. Lithuania offers one of the most competitive corporate tax regimes in the EU, with a tiered structure designed to support new and small businesses.

New companies benefit from a 0% corporate income tax rate for the first two tax years, provided annual revenue does not exceed €300,000. This tax holiday applies automatically and requires no special application - it is built into the Law on Corporate Income Tax of the Republic of Lithuania.

Once the two-year holiday period ends, or once a company's annual revenue remains below €300,000, a reduced rate of 7% applies. This reduced rate continues to incentivise small business growth without penalising early profitability.

Companies whose annual revenue exceeds €300,000 are subject to the standard corporate income tax rate of 17%. This rate applies to taxable profit, not revenue, and remains competitive compared to most Western European jurisdictions.

Conclusion

Company maintenance fees in Lithuania depend almost entirely on your legal structure. An MB is the lowest-cost option - potentially under €400 per year for a low-activity business - while a UAB carries mandatory director salary obligations that can add over €300 per month in taxes alone. Both structures benefit from Lithuania's attractive corporate income tax regime: 0% for new companies, 7% for established small businesses under €300k revenue, and 17% above that threshold. If you are weighing up which structure fits your situation, the registered address fee is one cost you can eliminate entirely by registering your company with us.