Investors assistance

Incorporate your business in Lithuania

Plant your capital in Lithuania – the country which provides the possibility to do business in EU at lower costs. The unique combination of highly educated people and low salaries together with highly competitive utility and real estate costs is worth to explore.

Small Tax Burden

Lithuania pursues business-friendly tax policy. Lithuania’s corporate tax is 15%, individual taxation (15%) is in line with similar countries, and the overall tax burden is one of the smallest among the EU countries.

Lithuania is located in the Baltic Sea Region, and has always been an active business partner with its neighbours – other Baltic Sea Region (BSR) countries – the Scandinavian states and Germany, as well as Poland, Latvia and Estonia. Lithuania’s trade with BSR countries makes up about half of all Lithuania’s foreign trade, and about 70% of FDI in Lithuania comes from BSR countries. Lithuania is politically stable and economically Free Market.

Lithuania became a fully-fledged NATO and EU member in early 2004, and on 21 December 2007 the country was accepted into the Schengen area. 

Taxation issues Every Investor Should Know

Withholding Tax Rates
Dividends, Interest,  Royalties10%
Dividends paid to a foreign entity when the foreign entity for at least 12 past months owns more than 10% of voting shares of such Lithuanian entitynot subject to taxation.
Payments for Leased and Sold Immovable Property15%
Value-Added Tax
Standard VAT rate21%
Reduced VAT rates5% and 9%
Corporate Income Tax
Corporate Income Tax Rate15%
Capital Gains Tax Rate15%

 

Personal income tax 15 (+6% health insurance contribution)

 

Real estate tax0.3-1