Lithuania VAT (PVM) calculator 2026

Add VAT to a net amount or remove it from a gross amount. Lithuania applies a standard rate of 21%, a reduced rate of 12% (raised from 9% in 2026: accommodation, books, transport, heating) and 5% (medicines).

Net€100.00

VAT (21 %)€21.00

Gross€121.00

Dataset last reviewed 2026-07-18 · tax year 2026 · 23 documented values⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

How this is calculated

Choose whether to add PVM (pridelines verts mokestis, Lithuanian VAT) to a net amount or remove it from a VAT-inclusive gross amount.
To add VAT: multiply the net by the applicable factor (1.21 for standard, 1.12 for reduced, 1.05 for super-reduced). To remove VAT: divide the gross by the same factor.
Select the Lithuanian rate: 21% standard; 12% reduced (NEW 2026, was 9% - accommodation, passenger transport, heating, books); 5% super-reduced (medicines, certain goods). Confirm the correct classification with VMI.

FAQ

What are Lithuania's VAT (PVM) rates in 2026?

The standard PVM rate is 21%. The reduced rate is 12% in 2026, raised from 9% -- it covers accommodation, passenger transport, heating and books among other categories. A super-reduced rate of 5% applies to medicines and certain other goods. Verify your specific goods or services with VMI.

When must a business register for VAT in Lithuania?

A business or individual must register for PVM once taxable turnover exceeds the statutory annual threshold. Voluntary registration before reaching the threshold is also possible. Check the current threshold and registration procedure with VMI (vmi.lt).

Why did Lithuania raise the reduced VAT rate in 2026?

Lithuania increased its reduced PVM rate from 9% to 12% as part of fiscal consolidation measures. The change affects categories previously taxed at 9%, including accommodation services, passenger transport, heating and books. The standard 21% rate was not changed.

Sources and verification

Dataset last reviewed 2026-07-18 · tax year 2026 · 23 documented values

Rates and thresholds use official primary sources where available, reputable secondary sources when primary access is unavailable, and clearly labelled derived formulas. Each value retains its verification status.

7 sources

Sodra (State Social Insurance Fund) — Employee Sodra contribution 19.5% (social 12.52% + health 6.98%)
VMI (State Tax Inspectorate) — NPD maximum EUR 747/month (GPM law art. 20)
VMI (State Tax Inspectorate) - Mokesciu informacijos departamentas — Mokesciu istatymu pakeitimai nuo 2026-01-01 (slide 4): '1 menesinio VDU dydis 2026 m. - 2 312,15 eurai'
VMI (State Tax Inspectorate) — Individuali veikla VSD rate 12.52% (or 15.52% with pension accumulation)
VMI (State Tax Inspectorate) — Verslo liudijimas fixed-tax income ceiling EUR 50,000 (2026)
VMI — PVM standard rate 21%
European Commission - Your Europe — Your Europe (European Commission) - VAT rules and rates: Lithuania standard 21%, reduced 5% / 12%

⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

Lithuania tax guides

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