{"id":25601,"date":"2026-03-13T00:54:16","date_gmt":"2026-03-12T22:54:16","guid":{"rendered":"https:\/\/smartaccountai.lt\/mb-taxes-in-2026-how-much-will-you-actually-pay\/"},"modified":"2026-07-17T11:12:47","modified_gmt":"2026-07-17T09:12:47","slug":"mb-taxes-in-2026-how-much-will-you-actually-pay","status":"publish","type":"post","link":"https:\/\/smartaccountai.lt\/en\/mb-taxes-in-2026-how-much-will-you-actually-pay\/","title":{"rendered":"MB Taxes in 2026: How Much Will You Actually Pay?"},"content":{"rendered":"\n<p>The small partnership (MB) in Lithuania remains one of the most popular business forms due to simpler management and more flexible cash withdrawals. However, in 2026, it is important to understand not only <strong>how much the profit tax is<\/strong>, but also <strong>how your personal withdrawals are taxed<\/strong>, as this is where the biggest differences lie. <\/p>\n\n<p>In this article \u2013 simply and without complex terminology: <strong>what taxes does an MB pay and how much actually remains for the owner.<\/strong><\/p>\n\n<p><strong>1\ufe0f<\/strong><strong>\u20e3<\/strong><strong> MB Profit Tax in 2026<\/strong><\/p>\n\n<p>Profit tax is paid on <strong>earned profit<\/strong>, not on turnover.<\/p>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Situation<\/strong><\/td><td><strong>Profit Tax Rate<\/strong><\/td><\/tr><\/thead><tbody><tr><td>New MB (meets conditions)<\/td><td><strong>0% for the first 2 years<\/strong><\/td><\/tr><tr><td>Small MB (revenue \u2264 \u20ac300,000)<\/td><td><strong>7 %<\/strong><\/td><\/tr><tr><td>Other MBs<\/td><td><strong>17 %<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n<p>\ud83d\udc49 This means that if your MB earned \u20ac40,000 in profit and the 7% rate applies, you will pay only <strong>\u20ac2,800 in profit tax<\/strong>, and the remaining profit can be distributed.<\/p>\n\n<p><strong>2\ufe0f<\/strong><strong>\u20e3<\/strong><strong> When Does an MB Become a VAT Payer?<\/strong><\/p>\n\n<p>An MB must register as a VAT payer when:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>annual revenue exceeds <strong>\u20ac45,000<\/strong><\/li>\n\n\n\n<li>or trading with EU countries in certain cases<\/li>\n<\/ul>\n\n<p>VAT is not your expense, but it changes accounting and cash flows.<\/p>\n\n<p><strong>3\ufe0f<\/strong><strong>\u20e3<\/strong><strong> How Can an MB Owner Withdraw Money?<\/strong><\/p>\n\n<p>This is where the most important part begins.<\/p>\n\n<p>\ud83d\udfe2 <strong>1. Dividends (profit distribution)<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>15% PIT<\/strong> applies<\/li>\n\n\n\n<li>No social contributions<\/li>\n\n\n\n<li>This is the simplest and often the most financially beneficial method<\/li>\n<\/ul>\n\n<p><strong>Example:<\/strong><br\/>From \u20ac30,000 of distributed profit, the owner will pay \u20ac4,500 in PIT and receive <strong>\u20ac25,500 in hand<\/strong><\/p>\n\n<p>\ud83d\udfe1 <strong>2. Withdrawals for Personal Needs<\/strong><\/p>\n\n<p>This is money that the MB member withdraws during the year.<\/p>\n\n<p><strong>Important change in 2026: <\/strong><\/p>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Period<\/strong><\/td><td><strong>From What Amount Are Social Contributions Calculated<\/strong><\/td><\/tr><\/thead><tbody><tr><td>Until 2026-06-30<\/td><td>from 50% of the withdrawn amount<\/td><\/tr><tr><td>From 2026-07-01<\/td><td>from <strong>90% of the withdrawn amount<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n<p>Social contributions (Sodra + health insurance) amount to approximately <strong>20% of the base<\/strong>.<\/p>\n\n<p><strong>Example from 2026-07-01:<\/strong><br\/>You withdraw \u20ac20,000 \u2192 contribution base = \u20ac18,000 \u2192 taxes ~\u20ac3,600<br\/>\u27a1 leaves ~\u20ac16,400 before PIT<\/p>\n\n<p>This means that this method becomes significantly more expensive than dividends.<\/p>\n\n<p>\ud83d\udd35 <strong>3. Payments for Management or Services<\/strong><\/p>\n\n<p>An MB member can receive income for management or services under a civil contract.<br\/>Such income is taxed as other individual income and may fall under progressive PIT rates.<\/p>\n\n<p><strong>4\ufe0f<\/strong><strong>\u20e3<\/strong><strong> How Much Actually Remains for the Owner? (simplified comparison)<\/strong><\/p>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Withdrawal Method<\/strong><\/td><td><strong>How Much Remains from \u20ac10,000<\/strong><\/td><\/tr><\/thead><tbody><tr><td>Dividends<\/td><td>~\u20ac8,500<\/td><\/tr><tr><td>Withdrawals for personal needs (after 2026-07)<\/td><td>~\u20ac6,500\u20137,000<\/td><\/tr><tr><td>Salary-type payments<\/td><td>depends on PIT + contributions, often ~\u20ac6,000\u20137,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<p><strong>5\ufe0f<\/strong><strong>\u20e3<\/strong><strong> When Is an MB Beneficial from a Tax Perspective?<\/strong><\/p>\n\n<p>An MB is usually favorable when:<\/p>\n\n<p>\u2714 the business is still small or new<br\/>\u2714 profit is withdrawn as dividends<br\/>\u2714 there is no need to pay yourself a large regular salary<\/p>\n\n<p>An MB becomes less favorable when the owner regularly withdraws large amounts for personal needs \u2013 from mid-2026, this is taxed significantly more heavily. <\/p>\n\n<p><strong>6\ufe0f<\/strong><strong>\u20e3<\/strong><strong> The Most Important Mistake<\/strong><\/p>\n\n<p>Many people think that an MB &#8220;has lower taxes.&#8221;<br\/>Reality: <strong>the form itself does not save taxes<\/strong> \u2013 everything depends on:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>how much the company earns<\/li>\n\n\n\n<li>how money is withdrawn<\/li>\n\n\n\n<li>whether tax benefits apply<\/li>\n<\/ul>\n\n<p>\ud83c\udfaf <strong>Want to know your actual numbers?<\/strong><\/p>\n\n<p>Every situation is different. Sometimes an MB saves thousands, sometimes a UAB becomes more beneficial from the very first year. <\/p>\n\n<p>\ud83d\udc49 <strong>Register for a detailed consultation and receive an individual MB tax calculation completely free of charge.<\/strong><\/p>\n\n<p>We will evaluate:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>your projected revenue<\/li>\n\n\n\n<li>profit margin<\/li>\n\n\n\n<li>withdrawal method<\/li>\n\n\n\n<li>and show you how much will actually remain for you after all taxes<\/li>\n<\/ul>\n\n<p><strong>Register for a free consultation and make your decision based on numbers, not guesses.<\/strong><\/p>\n\t\t<div data-elementor-type=\"container\" data-elementor-id=\"25030\" class=\"elementor elementor-25030\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2b2c6a0 e-flex e-con-boxed e-con e-parent\" data-id=\"2b2c6a0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-9faa1d5 e-con-full e-flex e-con e-child\" data-id=\"9faa1d5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-388def7 e-con-full e-flex e-con e-child\" data-id=\"388def7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3021e3e elementor-widget elementor-widget-image\" data-id=\"3021e3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"50\" height=\"44\" src=\"https:\/\/smartaccountai.lt\/wp-content\/uploads\/2026\/03\/smart-account-ai-logo.png\" class=\"attachment-full size-full wp-image-25754\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5479654 widget-link-underline animated-fast ekit-equal-height-disable elementor-invisible elementor-widget elementor-widget-elementskit-icon-box\" data-id=\"5479654\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:100,&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-icon-box.default\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" >        <!-- link opening -->\n                <!-- end link opening -->\n\n        <div class=\"elementskit-infobox text-left text- icon-lef-right-aligin elementor-animation-float   \">\n                        <div class=\"box-body\">\n                            <h4 class=\"elementskit-info-box-title\">\n                    SmartAccountAI                <\/h4>\n                        \t\t  \t<p>Teikiame paslaugas skalnd\u017eiam j\u016bs\u0173 verslo veikimui!<\/p>\n                                <\/div>\n        \n        \n                <\/div>\n        <\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ec1b7c6 e-con-full e-flex e-con e-child\" data-id=\"ec1b7c6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-22c844b elementor-align-right elementor-widget__width-auto animated-fast elementor-invisible elementor-widget elementor-widget-elementskit-button\" data-id=\"22c844b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;pulse&quot;,&quot;_animation_delay&quot;:200,&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-button.default\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" >\t\t<div class=\"ekit-btn-wraper\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/smartaccountai.lt\/paslaugos\/\" class=\"elementskit-btn  whitespace--normal\" id=\"\">\n\t\t\t\t\tPer\u017ei\u016br\u0117ti paslaugas<i class=\"icon icon-right-arrow\"><\/i>\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n        <\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n","protected":false},"excerpt":{"rendered":"<p>The small partnership (MB) in Lithuania remains one of the most popular business forms due to simpler management and more flexible cash withdrawals. However, in 2026, it is important to understand not only how much the profit tax is, but also how your personal withdrawals are taxed, as this is where the biggest differences lie. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":25602,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[],"class_list":["post-25601","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/smartaccountai.lt\/en\/wp-json\/wp\/v2\/posts\/25601","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/smartaccountai.lt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/smartaccountai.lt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/smartaccountai.lt\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/smartaccountai.lt\/en\/wp-json\/wp\/v2\/comments?post=25601"}],"version-history":[{"count":1,"href":"https:\/\/smartaccountai.lt\/en\/wp-json\/wp\/v2\/posts\/25601\/revisions"}],"predecessor-version":[{"id":25603,"href":"https:\/\/smartaccountai.lt\/en\/wp-json\/wp\/v2\/posts\/25601\/revisions\/25603"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/smartaccountai.lt\/en\/wp-json\/wp\/v2\/media\/25602"}],"wp:attachment":[{"href":"https:\/\/smartaccountai.lt\/en\/wp-json\/wp\/v2\/media?parent=25601"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/smartaccountai.lt\/en\/wp-json\/wp\/v2\/categories?post=25601"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/smartaccountai.lt\/en\/wp-json\/wp\/v2\/tags?post=25601"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}