What a move here needs to solve
Lithuania combines an EU and euro-area setting with distinct city choices: Vilnius concentrates international business and government, while Kaunas offers a different urban scale and industrial and university base. For an internationally active owner, the useful question is how the personal move, company operations and family life fit together.
The 2026 tax changes make older summaries unreliable. Ordinary personal income can face three progressive bands; companies generally use 17%, while small-company relief has conditions. A foreign company is not a substitute for analysing the owner’s residence, foreign-company attribution and where work is done.
Choose a route before choosing a property
Start with nationality, the work to be performed and the people moving with you. An EU free-movement household and a third-country founder have different admission tasks. A purchase or incorporation should follow the eligibility analysis, not substitute for it.
| Issue | What matters |
|---|---|
| EU/EEA/Swiss household | Free-movement registration and family documentation. |
| Non-EU employee | Current employer, occupation, salary and quota conditions. |
| Founder or investor | A genuine qualifying business route; company ownership alone is insufficient. |
| Family or Lithuanian ancestry | Relationship, sponsor or historic-nationality evidence; route-specific rules. |

Compare cities around an ordinary week
Airport journeys, school location and winter housing can be more important than a small difference in advertised rent. These city guides examine the daily routine and the trade-offs behind each location.
| Issue | What matters |
|---|---|
| Vilnius | Capital-city employment, international services and the VNO gateway. |
| Kaunas | University and industrial base, river neighbourhoods and KUN connections. |
Build the tax and operating plan together
Create an inventory of companies, investments, property and sources of income before changing residence. The tax result in the country you leave remains part of the project. Retain purchase records, foreign tax returns and a dated account of where key business decisions are made.
We can assess how the proposed move fits the wider international structure and define the implementation work that is actually available. Research coverage of an immigration route does not mean that it is a service we currently sell.
Sources & research notes4 references
Sources supporting this guide. Research draft awaiting editorial review.

