VAT rate snapshot
VAT in Lithuania
Lithuania uses a 21% standard rate and 12% and 5% reduced rates. The 12% rate replaced the former 9% band on 1 January 2026.
Snapshot effective on . Last checked .
| Standard rate | 21% |
|---|---|
| Reduced and special rates | 12%, 5% |
| Currency | EUR |
Worked example
100.00 net plus 21% VAT comes to €121.00.
A €100.00 gross price splits into €82.64 net and €17.36 VAT.
Try the VAT calculatorHow to use the Lithuania rates
Use 21% when you need a quick calculation at the headline rate. Do not choose one of the other rates from its percentage alone. The product or service must meet the definition in the local rules, and zero-rated and exempt supplies have different consequences for input tax.
This snapshot covers national headline rates. Regional rates, temporary measures, place-of-supply rules and transaction dates can change the result. The worked example is arithmetic only and does not classify a sale.
Official source: Lithuanian State Tax Inspectorate: VAT rates. Check that source for the category and transaction date before you invoice or file.