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From Lithuania · Europe

Start a US company from Lithuania

For Lithuanian founders who sell into the US as a US vendor or raise from US investors. A Lithuanian UAB already gets you Stripe, and Mercury and Wise Business both serve founders here. Lithuania goes by incorporation, but business carried on here can still make the company taxable, so read that section first.

Start from Lithuania From $351.40 in the first year

Launch + Wyoming filing; the tax return is separate.Checked by Saais Patel, compliance reviewer.

At a glance

Mercury takes applications from founders living in Lithuania. Wise Business is the usual second account.

The banks, in detail
US tax treaty
In force
Local Stripe
Yes
Mercury
Yes
Currency
EUR
Our fee
from $249
Wyoming's fee
$102.40
Until we file
Refunded in full

You can form a US company while living in Lithuania, without an SSN or a US visit, and Mercury and Wise Business both open for founders here. Launch starts at $351.40 in Wyoming, including our plan and state filing fee. A Lithuanian UAB already gets you Stripe, so the reason is usually US customers or investors. The Lithuanian points: running a US company from here doesn't make it Lithuanian, but business carried on here permanently can make it taxable at 17%.

Before you form

Start with whether you need a US company, and where its business will be done.

  • You may not need a US company

    Card payments from customers worldwide

    Stripe already supports Lithuanian businesses, and a UAB is what Lithuanian banks and the tax office understand.

    Getting access to Stripe
  • A Wyoming LLC or a C-Corp, after advice

    Selling into the US as a US vendor

    Some US buyers and platforms want a US contracting party. Business carried on from Lithuania can still make it taxable here.

    US companies for SaaS
  • A Delaware C-Corp

    Raising from US investors

    US investors usually want a Delaware C-Corp. Its dividends to you are taxed at 15% in Lithuania.

    Raising from US investors
  • A US subsidiary

    A Lithuanian company expanding to the US

    A Lithuanian UAB can own a US company as its subsidiary. The CFC rules then apply to the UAB, so ask first.

    US holding companies

BaseAcross's Wyoming LLC and Delaware C-Corp options for founders in Lithuania

Wyoming LLC

Owner-run business selling to US customers, after advice.

State filing
$102.40
Yearly state charge
From $60
Wyoming LLC formation

Delaware C-Corp

Raising from US investors.

State filing
$110
Yearly state charge
$450 for the model shown
Delaware C-Corp formation

Both charges are the state's, before our plan, optional services and your advisers' fees. Wyoming sets a minimum yearly charge, and Delaware's franchise tax depends on how it's calculated. Staff, stock or premises in another state can bring obligations there. An S-corporation isn't an option, because nonresident aliens can't hold its shares.

Prepare the information

Different documents are needed at different stages.

You provide

Before state filing

  • Your proposed company name, business activity and chosen structure.
  • Owners' names exactly as on their passports, ownership shares, managers and home addresses.
  • Where the business will actually be carried on, because permanent activity in Lithuania can be a permanent establishment.
  • The approved company name and formation details.
  • The responsible party. Without an SSN or ITIN, the application goes on Form SS-4.
  • Accurate mailing and principal business addresses, and your signed authorization where required.
You confirm; we prepare

After formation, for the EIN

  • A passport for each owner the provider asks about.
  • Formation documents, the EIN confirmation and the operating agreement.
  • A real business address, your website, a description of the business and the source of funds, as each provider asks.
The provider verifies

For bank and payment applications

  • Your annual return, with dividends from the company.
  • A record of where the business is carried on.
  • Any permanent establishment's own filings, if there is one.
You and your tax adviser

For the State Tax Inspectorate

You don't need a Lithuanian company to form a US company. The EIN is the US company's tax ID. Send identity documents through a secure request, and only the ones asked for.

How it works

Seven steps from Lithuania to a maintained US company.

The state approves the company, the IRS issues the EIN and each provider approves its own account. In Lithuania, your tax adviser handles the State Tax Inspectorate; we don't file there.

You and your tax adviser

Check the Lithuanian side first

Decide whether you need a US company at all, and whether working from Lithuania gives it a permanent establishment here.

You leave this stage with: A structure and tax plan that fits Lithuania's rules.

01 / 07

Plan the wait

Formation, the EIN and banking have separate timelines.

Published service estimates and prerequisites for a Wyoming company from Lithuania

  1. Wyoming formationSame day
  2. Ordinary EINsix to eight weeks
  3. Expedited EINtwo to three weeks
  4. Bank and payment accountsProvider review
  5. US Stripe accountStripe's review

  1. Wyoming formation

    Same day

    The clock starts
    Complete filing accepted by the state
    What can change it
    Our order checks and filing batch come first. Expedited filing changes our queue; it doesn't speed up the EIN.

  2. Ordinary EIN

    six to eight weeks

    The clock starts
    EIN application after formation
    What can change it
    Included in the plan. This is our published estimate; the IRS queue can change.

  3. Expedited EIN

    two to three weeks

    The clock starts
    EIN application after formation
    What can change it
    Optional $199 service. An estimate, with issuance controlled by the IRS.

  4. Bank and payment accounts

    Provider review

    The clock starts
    Company and owner information ready
    What can change it
    Mercury, Wise and any other provider set their own timing, may ask for more documents and can decline an application.

  5. US Stripe account

    Stripe's review

    The clock starts
    US bank account and website ready
    What can change it
    Stripe reviews the business and the person behind it, and can decline.

These are service estimates, not promised completion dates. The IRS and each provider set their own processing times. Names or addresses that differ between documents slow every stage.

What it costs

The same price from Lithuania as from anywhere.

Charged in US dollars, with the Wyoming state fee passed on at cost. Where you live changes which bank we introduce you to, not the price.

LLC cost calculator

Launch

To start

$351.40

$249 our fee + $102.40 Wyoming fee

Renews from $309 a year

OperateBilled yearly

To start

$2,490.40

$2,388 our fee + $102.40 Wyoming fee

Renews from $2,448 a year

Included in both plans

  • State formation filing
  • Registered agent and registered office
  • EIN application without an SSN
  • LLC Operating Agreement or corporate bylaws
  • Bank and payment application guidance
  • Filing calendar and reminders

What changes because you live here

The filing is the same from anywhere. Four things aren't.

Treaty status, payment availability, bank eligibility and time zones. Sources checked 14 October 2026; account approval remains with the provider.

1 of 4: The tax treaty

The tax treaty

The tax treaty: In force

The US–Lithuania income tax treaty is in force.

It caps interest and royalties at 10%, with 5% for some equipment rentals, and dividends at 15%, or 5% for a qualifying company shareholder. Pay for work you do in Lithuania generally isn't US-source income, so the treaty matters less for a services business.

How Lithuania sees it

Lithuania goes by incorporation, but business done here counts.

Residence, the permanent establishment rule, the rates and dividends come from PwC's summary. They run alongside the US steps below.

  1. If you run it from here

    The company

    Not Lithuanian-resident; only Lithuanian-incorporated companies are.

  2. If it permanently does business here

    The company, with your tax adviser

    A permanent establishment, taxed at 17% on its profit.

  3. When it pays you a dividend

    You

    A flat 15%.

Worked example

A one-person LLC run from Vilnius, worked through

This is an illustration, not a quote. Whether there's a permanent establishment, and how the LLC is classed, are for your tax adviser.

  1. Your Wyoming LLC makes €80,000 of profit, and you do all the work from Vilnius.

  2. It isn't Lithuanian-resident, but permanent activity here can be a permanent establishment, taxed at 17%: €13,600.

  3. If it pays you the remaining €66,400 as a dividend, Lithuania taxes it at 15%: €9,960.

  4. Without a permanent establishment here, the first step wouldn't apply.

What Lithuania expects

Owning a US company doesn't take you out of Lithuania's tax system.

Lithuania treats only companies incorporated there as resident, but taxes business a foreign company carries on there at 17%, and taxes residents' dividends at 15%.

Where it is incorporated

A company is Lithuanian-resident if it's incorporated in Lithuania. Running a US company from here doesn't make it Lithuanian.

Sources

Business carried on here

A foreign company that permanently carries out commercial activities in Lithuania, in whole or in part, has a permanent establishment here. Its profits are taxed at 17% from 1 January 2026.

Sources

Your income and dividends

Residents are taxed on worldwide income. Dividends are taxed at a flat 15%, outside the progressive rates of 20%, 25% and 32%.

Sources

Controlled foreign companies

PwC describes Lithuania's CFC rules for a Lithuanian company holding more than 50% of a foreign one. They add its passive income to the Lithuanian company's.

Sources

Residence

You're resident with your permanent place of residence or your centre of interests here, after 183 days in the tax period, or after 280 days over successive periods with 90 in one of them.

Sources

On the record

We form US companies. We aren't Lithuanian tax advisers. These are the rules as they're generally published, they change, and how they apply to you depends on details this page can't know. Take this list to a tax adviser in Lithuania before you order, and we'll tell you what the US forms need.

After formation

Someone has to own each filing, in each country.

US information reporting

A US LLC with one foreign owner is usually a disregarded entity that files Form 5472 with a pro forma Form 1120 when it has reportable transactions with you. Money you put in, take out or are paid for your work can count even in a year without sales. The IRS penalty for not filing starts at $25,000.

For a calendar-year company, the return is usually due 15 April, and Form 7004 requests an extension before then. A C-Corp, or an LLC with more than one owner, files different returns.

Form 5472 and the pro forma 1120

State and Lithuanian checks

Keep the registered agent active and track the state's yearly charge. In Lithuania, declare dividends on your annual return, and expect a permanent establishment's filings if the business is carried on here.

US-created companies are exempt from BOI reporting under FinCEN's current rule, effective 14 August 2026. Banks and payment providers still verify who owns the company.

Who handles each formation, banking and filing responsibility
TaskWho handles itWhere the responsibility ends
Formation and EIN applicationBaseAcross prepares and submitsThe state approves formation; the IRS issues the EIN.
Bank and payment applicationsYou, with our guidanceThe provider verifies the information and decides.
Lithuanian returnsYou and your tax adviserWe provide the US company records they need.
Annual state filingYou, or our optional filing serviceReminders are included; managed filing and the state charge are separate.
US federal returnsYou and your US tax preparerLaunch and Operate remind you; they don't file the return.

Prepare the conversation

Take these questions to your tax adviser before you order.

Bring the owners, where each lives, the operating agreement, where the business will be carried on and the business activity. Each question is also in Lithuanian.

Download the checklist for your tax adviser (.txt)
  1. 01
    EN

    Would working from Lithuania give my US LLC a permanent establishment here, taxed at 17%?

    LT

    Ar mano darbas iš Lietuvos sukurtų mano JAV LLC nuolatinę buveinę Lietuvoje, apmokestinamą 17 % tarifu?

  2. 02
    EN

    How does Lithuania class my US LLC: as a company or as transparent?

    LT

    Kaip Lietuva vertina mano JAV LLC: kaip įmonę ar kaip skaidrų darinį?

  3. 03
    EN

    Are payments from it taxed as dividends at 15%, and how do I declare them?

    LT

    Ar jo išmokos apmokestinamos kaip dividendai 15 % tarifu ir kaip jas deklaruoti?

  4. 04
    EN

    Do the CFC rules reach me as an individual owner?

    LT

    Ar kontroliuojamų užsienio vienetų taisyklės taikomos man kaip fiziniam asmeniui savininkui?

  5. 05
    EN

    How do I get credit for US tax withheld?

    LT

    Kaip įskaityti JAV išskaičiuotą mokestį?

  6. 06
    EN

    Would a Lithuanian UAB serve me better than a US company?

    LT

    Ar lietuviška UAB man tiktų geriau nei JAV įmonė?

  7. 07
    EN

    How should I keep records for the US return and my Lithuanian return?

    LT

    Kaip tvarkyti apskaitą JAV deklaracijai ir mano Lietuvos deklaracijai?

Questions

Questions from Lithuania.

If yours is not here, email us at hello@baseacross.com before you order.

Can a Lithuanian resident own a US LLC?

Yes. US law doesn't require an LLC's owners to be US citizens or residents, and formation, the EIN and the bank applications all happen remotely. The Lithuanian questions are where the business is carried on and how dividends are taxed.

Does running the company from Lithuania make it Lithuanian?

No. A company is Lithuanian-resident if it's incorporated in Lithuania. Business carried on here permanently can still be a permanent establishment, though.

When is business done in Lithuania taxed here?

When a foreign company permanently carries out commercial activities in Lithuania, in whole or in part. That's a permanent establishment, and its profits are taxed at 17% from 1 January 2026.

How are dividends from the company taxed in Lithuania?

At a flat 15%. Dividends stay outside the progressive rates of 20%, 25% and 32% that apply to most other income.

How much does a US company from Lithuania cost?

Launch starts at $351.40: $249 for the plan plus $102.40 for the Wyoming filing. The plan and Wyoming's minimum yearly charge then total $309 a year. Your tax adviser's fees, US return preparation and Lithuanian filings are separate. Wyoming's license tax can be more than its $60 minimum.

Should I form a Wyoming LLC or a Delaware C-Corp from Lithuania?

A Wyoming LLC suits an owner-run business selling to US customers, once you know where its business is carried on. A Delaware C-Corp suits raising from US investors. Nonresident aliens can't hold shares in an S-corporation.

Can I get an EIN without an SSN or ITIN?

Yes. Without an SSN or ITIN, the application goes on Form SS-4 instead of the IRS's online tool. We prepare it after the company is formed, and the IRS issues the number.

How long does it take from Lithuania?

Each stage has its own clock. Wyoming's published turnaround is same day once a complete filing is accepted. Our ordinary EIN estimate is six to eight weeks after the application, or two to three weeks with the $199 expedited option. Banks, payment providers and Stripe each set their own review times. These are estimates, not promises.

Can I open a Mercury account from Lithuania?

Usually you can apply. Lithuania isn't on Mercury's list of countries it doesn't serve, and the list goes by where you live. Mercury still reviews each company and can decline.

Can I use Wise Business for the US company?

Usually, yes. Lithuania is on Wise's list of places where people can hold money, so a US company run from Lithuania can get USD account details. Wise reviews each business.

Do I need a US company for Stripe in Lithuania?

No. Stripe supports businesses in Lithuania, and a UAB gets you Stripe too. A US company is for selling as a US vendor, US contracts, US investors or platforms that need one.

Do I pay US tax on work I do from Lithuania?

Generally not. Pay for work you do in Lithuania is generally not US-source income, so a US company with no US office or staff often owes no US income tax on it. A single-owner LLC still files Form 5472 with a pro forma Form 1120 when it has reportable transactions with you.

Is there a US–Lithuania tax treaty?

Yes, it's in force. It caps interest and royalties at 10%, with 5% for some equipment rentals, and dividends at 15%, or 5% for a qualifying company shareholder.

Does BaseAcross file the US and Lithuanian returns for me?

On Launch and Operate, we add deadlines and reminders; you or your accountant file the federal returns. Managed annual state compliance is an optional $149 service fee a year, with the state's charge separate. Your Lithuanian returns are for you and your tax adviser.

Does my new US LLC need a BOI report?

US-created companies are exempt under FinCEN's current BOI rule, effective 14 August 2026. A company formed outside the US and registered to do business there is a different case. Banks still collect ownership details for their own checks.

Sources and editorial scope

Check the published rules behind the explanation.

Prepared by the BaseAcross team and reviewed by Saais Patel, compliance reviewer. Sources checked . This is general formation information, with source links for the tax and banking context. An individual tax or legal review remains with your qualified advisers.

Lithuania

United States (IRS, Treasury and FinCEN)

Banks and payments

States

Residence, the permanent establishment rule, the rates and dividends come from PwC's Worldwide Tax Summaries. Confirm the current position with your tax adviser before acting.

Europe

Other countries in the region.

Every country

Ready when you are

Answer the questions. We do the filing.

It takes about four minutes. You see the whole order, state fee included, before anything is charged.

Compare the plans

Your company's route

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From

Vilnius

Lithuania

To

Wyoming

LLC · Cheyenne, WY

Plan
Launch
First year
$351.40
To order
10 steps
Start from Lithuania

Launch · $249 + $102.40 Wyoming · Same day