Lithuania VAT Rate 2026: 21% Standard Rate

How Much Is VAT in Lithuania?

The standard VAT rate in Lithuania is 21% in 2026. Other rates: 12% — Accommodation, regular public passenger transport, admission to cultural and artistic events (raised from 9% on 1 January 2026); 5% — Books and non-periodical publications (incl. electronic), newspapers and periodicals, state-compensated and prescription medicines and medical devices, technical aids for disabled people; 0% — Exports outside the EU and intra-EU supplies of goods to VAT-registered customers. Locally the tax is called Pridėtinės vertės mokestis (PVM). Among the 27 EU member states, standard VAT ranges from 17% in Luxembourg to 27% in Hungary.

How to calculate Lithuania VAT

To add 21% VAT to a net (tax-exclusive) price, multiply it by 1.21. To remove VAT from a gross (tax-inclusive) price, divide it by 1.21.

• Add VAT: EUR 100 net × 1.21 = EUR 121 gross (that is EUR 21 of VAT)
• Remove VAT: EUR 121 gross ÷ 1.21 = EUR 100 net (that is EUR 21 of VAT)

Use the Lithuania VAT calculator above for any amount, or compare Lithuania with every other country in our VAT rates by country table.

Current VAT Rates (2026)

Key VAT milestones

• 2026: 9% rate abolished: accommodation, transport and culture moved to 12%; books, press and medicines to 5%; heating to 21%
• 2015: Lithuania adopted the euro
• 2009: Standard rate raised from 18% to 19% in January and to 21% in September
• 2004: Lithuania joined the EU
• 1994: VAT introduced in Lithuania

Is the VAT rate the same everywhere in Lithuania?

Yes. The same VAT rates apply throughout Lithuania, and there are no regional rates or special VAT territories.

Good to know

Lithuania restructured its reduced rates on 1 January 2026. The 9% rate was abolished and replaced by a new 5% super-reduced rate for books, press and medicines and a 12% rate for accommodation, passenger transport and cultural events. Residential heating lost its concession and is now taxed at 21%.

Lithuanian taxpayers submit invoice-level data monthly through i.SAF (by the 20th), separately from the VAT return (by the 25th).

Restaurant and catering services are taxed at the standard 21% rate.

Zero-rated supplies (0%)

VAT is charged at 0%, but the seller can still recover input VAT on related costs:

• Exports of goods outside the EU
• Intra-EU supplies of goods to VAT-registered customers
• International transport services

VAT-exempt supplies

No VAT is charged, and the seller generally cannot recover input VAT on related costs:

• Healthcare services
• Education
• Social services by non-profit bodies
• Insurance and financial services
• Postal services
• Lotteries and gambling
• Supply and letting of real estate (option to tax available)

Thresholds, deadlines and e-invoicing rules are revised regularly. Always confirm current requirements with Valstybinė mokesčių inspekcija (VMI, State Tax Inspectorate) before relying on them.

Cross-border rules

Digital services and e-commerce: Foreign sellers of digital services to Lithuanian consumers charge 21% Lithuanian VAT. They normally report it through the EU One-Stop Shop (OSS), or the non-Union OSS for non-EU sellers, without registering in Lithuania.

Tourist VAT refunds: Yes. Non-EU residents can reclaim VAT on goods bought from participating retailers and exported from the EU, subject to a minimum purchase and an electronic tax-free declaration.

For the general rules, see the reverse charge mechanism, VAT on digital services, VAT invoice requirements and VAT refunds for tourists and businesses.

Nearby Countries

What is the current VAT rate in Lithuania?

The standard VAT rate in Lithuania is 21% in 2026. Other rates in force: 12% (reduced rate), 5% (super-reduced rate), 0% (zero rate). See the rates table above for exactly what each rate covers.

How do I calculate VAT in Lithuania?

To add 21% VAT, multiply the net price by 1.21. To remove it from a VAT-inclusive price, divide by 1.21; the difference is the VAT. The calculator at the top of this page does both.

What happened to Lithuania's 9% VAT rate?

It was abolished on 1 January 2026. Most items moved to 12% or 5%, while district heating and firewood for households moved to the standard 21% rate.

What is the VAT registration threshold in Lithuania?

Lithuanian businesses must register once taxable supplies exceed EUR 45,000 in the previous 12 months. Foreign businesses without an establishment have no threshold and must register before their first taxable supply.

Where these figures come from

• PwC Worldwide Tax Summaries - Lithuania, Other taxes
• VATupdate - Lithuania reduced rates reshuffled (9% to 12% and 5%)
• 1Office - VAT registration in Lithuania 2026
• State Tax Inspectorate (VMI)