Business certificate price in 2026: how it is set

The price of a business certificate (verslo liudijimas) in 2026 is not a single nationwide figure. Its main part — a fixed personal income tax (GPM) — is set by your municipality (savivaldybė) according to the specific type of activity, and on top of it come mandatory Sodra (the state social insurance fund) contributions: VSD (state social insurance) and PSD (compulsory health insurance). That is why the same certificate for a hairdresser, photographer or builder can cost noticeably more in one municipality than in another, and you should always confirm the exact amount with your municipality or the State Tax Inspectorate (VMI) — there is no single national price list.

This article explains what the price of a business certificate is made of, how the municipality sets the fixed tax, how much Sodra adds and when this format is actually worth it. All rates and amounts here are indicative (2026); always verify the current thresholds and contributions on the official VMI and Sodra websites, because they are indexed every year and the fixed tax is approved separately by each municipality.

A business certificate's "price" is not one number but the sum of three parts: the municipal fixed income tax, VSD and PSD.

What the business certificate price is made of

To avoid unpleasant surprises, plan the certificate as three separate line items, not one tax:

• Fixed GPM — the core "certificate price". You pay it in advance, before earning a single euro, and the municipality sets the amount by activity type and period.
• VSD — calculated on the minimum monthly wage (MMA) base at a fixed rate. This is a sum separate from GPM, paid to Sodra.
• PSD — a monthly health insurance contribution, without which you would not have state-funded healthcare. In most cases the set minimum applies.

If you are only weighing your first steps and still choosing between activity forms, start with the general guide on how to start a business in Lithuania in 2026 — it places the business certificate in the broader context alongside individual activity and an MB.

The municipality sets the fixed GPM: how the mechanism works

The key principle: the state does not set one business certificate price — it only defines the list of activities and the rules, while the specific fixed GPM is approved by the municipal council. As a result, the same activity can cost differently in Vilnius, Kaunas and a smaller district.

The price is usually driven by several factors (confirm the exact amount with your municipality and VMI):

• Type of activity — certificates are grouped by the VMI-approved list of activities, and the municipality sets its own rate for each.
• Municipality and territory — where you register and where you carry out the activity; some municipalities apply different amounts by place of residence.
• Period — a certificate can be bought for a few days, months or a full year; the price is proportional to the period.
• Reliefs — some municipalities apply discounts for certain groups (e.g. pensioners, people with disabilities, young people or the unemployed); check locally whether they apply to you.

Because the specific amounts depend on your municipality and activity, we deliberately do not state them in this article — any "average" figure would mislead. Instead, the "Mano VMI" system or your municipality will show the exact price for your specific activity.

Sodra on top of the business certificate: VSD and PSD

Even if the fixed GPM looks small, the real price of a business certificate also includes Sodra contributions. They are calculated not on your actual profit but on the state-set MMA base, which for Sodra calculations in 2026 is 1,153 EUR per month.

• VSD for a business certificate — 8.72% or 11.72% of the MMA base (the higher rate applies if you additionally save for a pension; check with Sodra which rate applies to you).
• PSD — paid separately; the minimum contribution in 2026 is about 80.48 EUR per month. Depending on your situation you may pay the minimum or more.

An important caveat: whether and how much Sodra you pay depends on whether you are insured elsewhere (e.g. you work under an employment contract with a salary of at least the minimum wage). In that case part of the contributions may already be covered. Exactly how much you would owe in your case is explained in detail in the article on how much Sodra to pay in 2026, and the official rates are on the Sodra website.

Example: how much Sodra adds to the certificate price

Suppose a person with no other insurance works solely under a business certificate. The Sodra part can be calculated precisely, because it is based on the fixed MMA base (1,153 EUR per month):

• VSD (8.72%): 8.72% × 1,153 EUR = 100.54 EUR per month
• VSD (11.72%, with pension saving): 11.72% × 1,153 EUR = 135.13 EUR per month
• PSD (minimum): 80.48 EUR per month

Added together, the monthly Sodra burden would be roughly 181.02 EUR (100.54 + 80.48) or 215.61 EUR (135.13 + 80.48), depending on the VSD rate. Over a year that is about EUR 2,172 or EUR 2,587 respectively — and this sum must be added to the municipal fixed GPM to arrive at the real business certificate price. That is precisely why the "certificate price at the municipality" alone does not tell you what the activity will actually cost.

Income limit: EUR 50,000 per year

A business certificate is meant for small-scale activity, so a clear limit applies: you may earn up to EUR 50,000 in income per calendar year from a single business certificate activity. Once you cross that limit, the excess is no longer treated as certificate income — it is taxed as individual activity income under progressive GPM. In practice, a sudden jump in turnover can push you out of the convenient fixed model toward heavier taxation.

So if you feel you are approaching EUR 50,000, it is worth comparing in advance whether switching to another form pays off. You will find a detailed comparison of taxes and thresholds in the article on individual activity, business certificate or MB in 2026.

When a business certificate is worth it

The fixed tax has one big advantage: you know the price in advance and pay it regardless of how much you earn. A business certificate is therefore usually worth it when:

• Profit is stable and predictable and costs are low (e.g. services to individuals — a salon, repairs, tutoring). If you earn relatively well and the municipal fixed tax is small, this form can be the cheapest.
• Your clients are individuals, not companies. A business certificate is typically convenient for settling with private persons.
• The activity is seasonal or occasional — a certificate can be bought for just a few months.

A business certificate stops being worthwhile when your cost share is high (because the fixed tax cannot be reduced by them), when you approach the EUR 50,000 limit, or when the activity grows and you want to hire people or retain profit. Then it is worth considering individual activity under a certificate of individual activity or a legal entity — we discuss the differences between a sole proprietorship and an MB in the article on II or MB: is a sole proprietorship worth it.

Check your own business certificate price

Because the final sum is driven by your municipality and Sodra status, only make the decision after calculating your specific figures. A practical sequence:

1. Find the fixed GPM for your activity — in the "Mano VMI" system or at your municipality; do not rely on examples from other cities.
2. Add the Sodra part — VSD on the MMA base (1,153 EUR) and PSD (from about 80.48 EUR per month). For a quick "take-home" comparison against a salaried job, use our salary and tax calculator.
3. Check the limit — whether your projected turnover will stay under EUR 50,000 per year.
4. Verify the rates on the official VMI and Sodra sources — they change every year.

Disclaimer: all rates, bases and amounts in this article are indicative (2026) and intended for general understanding only — this is not tax or legal advice. The fixed business certificate GPM is set by your municipality, so always check the exact price with the municipality and the official VMI and Sodra sources, or consult an accountant.

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