Workforce Mobility & Immigration in Lithuania

Residence permit coordination for founders and key staff, based on active Lithuanian company operations, and work permit processing for internationally mobile employees.

Lithuania Reviewed September 2026

Currency

EUR

EU/EEA/Swiss nationals

No visa or work permit required

Main non-EU route

EU Blue Card and standard national work permits are the main routes for non-EU hires

Registration deadline

Typically within 1–2 weeks of arrival

Housing — single employee

~€600–850/month (1-bed, central)

Housing — family of four

~€1,100–1,600/month (3-bed)

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Moving workforce into Lithuania

Lithuania's standard corporate income tax rate rose from 16% to 17% from 1 January 2026, with the reduced rate for qualifying small companies (fewer than 10 employees, revenue under €300,000) increasing from 6% to 7%. The 0% rate for newly registered small companies was extended from one to two years in the same reform, and the employee-count condition for this startup rate was removed, broadening eligibility. The UAB, Lithuania's standard private limited company, requires €2,500 in minimum share capital with at least 25% paid up before registration.

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Freedom of movement, and the route for everyone else

Nationals of EU and EEA member states, and Switzerland, have full freedom of movement into Lithuania: no visa and no work permit are required, though address and tax registration is still expected shortly after arrival.

For third-country nationals, EU Blue Card and standard national work permits are the main routes for non-EU hires

Confirm the right route for a hire

What sits with the company

Once the right to work is confirmed, payroll registration follows — see our Payroll & Workforce Management in Lithuania guide for the employer registration steps that come next.

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What it costs to house a relocating employee

Figures below are indicative for Vilnius, Lithuania's primary market for relocating employees — a company relocating multiple staff should budget by destination city, not a single national number.

Item	Single employee	Family of four
Typical apartment	1-bedroom	3-bedroom
Rent (Vilnius)	~€600–850/month (1-bed, central)	~€1,100–1,600/month (3-bed)
Security deposit	Typically 1 month's rent, by negotiation	Typically 1 month's rent, by negotiation

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Frequently asked questions

What changed with Lithuania's corporate tax rate in 2026?

The standard rate rose from 16% to 17%, and the reduced rate for qualifying small companies rose from 6% to 7%. The 0% rate for newly registered small companies was extended from one to two tax periods, and the employee-count eligibility condition for that rate was removed, broadening access for startups.

How does the 300% R&D deduction work?

For every €1 a company spends on qualifying research and development activity, €3 can be deducted from taxable income — among the most generous R&D incentives in the EU. This is available to any Lithuanian UAB regardless of whether founders are Lithuanian residents, making it particularly valuable for software and technology companies.

Why are Lithuanian employer social contributions so low?

Lithuania's Sodra social insurance system places most of the contribution burden on the employee (~19.5% of gross salary, covering pension, sickness and health insurance) rather than the employer (~1.77%). This asymmetric structure is the reverse of what employers from Western European markets typically expect, and should be communicated clearly when setting gross salary offers.

Should a solo founder choose a UAB or an MB?

A UAB offers more conventional limited liability structure and scales to larger operations, but dividend distributions are restricted to once per year after annual financial statement approval. An MB (small partnership, capped at 10 natural-person members) allows more flexible profit withdrawal without waiting for annual approval, often suiting solo founders or very small teams.

Talk to a Lithuania mobility expert

Companies and online guides referencing Lithuania's "16%" corporate tax rate or "6%" small-company rate are using figures superseded by the 2026 reform. Business plans, dividend strategies and pricing built on outdated rates should be revisited against the current 17%/7%/0% structure before finalising any Lithuanian entity decision.

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