Lithuania UAB Minimum Share Capital in 2026: What You Need to Know

The minimum share capital for a Lithuanian UAB is €1,000 in 2026. That figure has been in place since May 2023, when amendments to the Law on Companies of the Republic of Lithuania came into force. If you're planning to register a UAB, here is exactly what you need to know.

What Is the Minimum Share Capital for a UAB in 2026?

The minimum share capital for a UAB is €1,000 as of 2026. When contributing exactly the minimum, the full €1,000 must be deposited before registration. If shareholders choose a higher share capital, at least 25% must be paid upfront, with the remainder due within 12 months of incorporation. The contribution must be in cash - the option to contribute non-cash assets (such as equipment or property) only applies to amounts above the minimum, and requires independent valuation.

When Did the UAB Capital Requirement Change?

The minimum authorized capital for a UAB was €2,500 until 30 April 2023. On 17 November 2022, the Lithuanian Parliament adopted a broader package of amendments to the Law on Companies of the Republic of Lithuania, with the capital reduction taking effect on 1 May 2023.

The lower threshold was part of a wider modernization of company law - covering share classes, digital shareholder meetings, and minority shareholder protections. On the capital change specifically, the legislative rationale pointed to a straightforward empirical basis: over 75% of newly registered UABs in the preceding three years had already been choosing the minimum €2,500 anyway, making €1,000 a more honest reflection of what founders actually needed to start.

How Does UAB Share Capital Work in Practice?

Before registration can be completed, founders must:

1. Open a temporary corporate bank account with a Lithuanian bank or authorised fintech provider

2. Deposit the minimum share capital (€1,000 or more) into that account

3. Obtain proof of deposit from the bank

4. Submit that proof to the Register of Legal Entities (Registrų centras) as part of the registration documents

Once the company is registered, the account becomes fully operational. The share capital is reflected in the company's charter and divided among shareholders in proportion to their ownership stakes.

Does a Higher Share Capital Help?

Legally, €1,000 is sufficient. In practice, higher share capital can matter in three areas:

Banking. Lithuanian banks conduct thorough KYC reviews for new companies. A higher share capital can signal financial credibility and simplify the account-opening process, particularly for non-residents.

Licensing. Regulated activities - including e-money institution (EMI), payment institution (PI), and crypto asset service provider (CASP) licenses under MiCA - require minimum capital well above €1,000. Always verify the specific threshold with the Bank of Lithuania before choosing your capital amount.

Investor perception. For startups seeking external investment, a higher initial capital can strengthen confidence in due diligence. The €1,000 minimum is appropriate for lean early-stage structures but may need revisiting at later funding rounds.

Conclusion

Three key takeaways on the Lithuania UAB minimum share capital in 2026:

1. The legal minimum is €1,000, fully payable before registration.

2. This requirement has been in place since 1 May 2023, reduced from the previous €2,500 threshold under amendments to the Law on Companies of the Republic of Lithuania.

3. While €1,000 satisfies the legal requirement, your actual capital needs may be higher depending on your banking, licensing, or investor goals.

Ready to register a UAB in Lithuania? Contact our team for guidance tailored to your situation.

Frequently Asked Questions

What is the minimum share capital for a UAB in Lithuania in 2026?

The minimum share capital for a UAB in Lithuania is €1,000 in 2026. This amount must be fully paid and deposited into a corporate bank account before the company can be registered with the Register of Legal Entities. The requirement applies equally to Lithuanian and foreign founders.

When was the UAB minimum capital reduced from €2,500 to €1,000?

The change came into force on 1 May 2023, following amendments to the Law on Companies of the Republic of Lithuania approved by the Seimas on 17 November 2022. Existing companies were not required to adjust their capital as a result.