Corporate and Tax Data Sheet for the Baltic Countries 2026

July 2, 2026 News

WIDEN has released the 2026 edition of its Corporate and Tax Data Sheet for the Baltic Countries – a practical guide for companies, investors and advisors doing business in Estonia, Latvia and Lithuania.

Updated to reflect legislation in force as of 1 March 2026, the guide provides a side-by-side comparison of the key legal, tax and employment rules across all three Baltic jurisdictions. It is designed to help businesses evaluate where to establish operations, hire employees, invest or complete cross-border transactions.

What you’ll find inside

The 2026 edition includes practical comparisons covering:

• company incorporation requirements, timelines and corporate governance
• corporate income tax, VAT and employment taxes
• employment law, including probation, notice periods, severance and non-compete rules
• foreign direct investment (FDI) screening rules
• merger control thresholds and review procedures
• key economic indicators, investment trends and business environment across the Baltic States.

The publication has been prepared jointly by WIDEN’s legal and tax teams in Estonia, Latvia and Lithuania to ensure both legal accuracy and practical relevance for international businesses.

Whether you are:

• establishing a Baltic subsidiary,
• expanding your workforce,
• planning an acquisition,
• evaluating investment opportunities,
• or comparing the three jurisdictions,

this guide provides a reliable starting point for your analysis.

Download the 2026 Corporate and Tax Data Sheet for the Baltic Countries below and get an up-to-date overview of the legal and tax landscape across Estonia, Latvia and Lithuania.

Printed copies are also available upon request. Feel free to reach out and contact our local teams:

• Estonia – estonia@widen.legal
• Latvia – latvia@widen.legal
• Lithuania – lithuania@widen.legal