Lithuania VAT Calculator & Rate
Lithuania VAT calculator
VAT = 100.00 × 21% = 21.00; gross = 100.00 + 21.00 = 121.00
How much is VAT in Lithuania?
In Lithuania the tax is known as PVM.
VMI: standard rate 21%. From 1 January 2026 the 9% rate ended; accommodation, regular-route passenger transport and arts and culture admissions moved to 12%, and printed and electronic books to 5%.
Lithuania VAT worked examples
| Rate | Tax share of a gross price | Net 100 → tax / gross | Net 1,000 → tax / gross | Gross 100 → tax / net | Gross 1,000 → tax / net |
|---|---|---|---|---|---|
| 21% standard | 21/121 ≈ 17.3554% | 21.00 / 121.00 | 210.00 / 1,210.00 | 17.36 / 82.64 | 173.55 / 826.45 |
| 12% | 12/112 ≈ 10.7143% | 12.00 / 112.00 | 120.00 / 1,120.00 | 10.71 / 89.29 | 107.14 / 892.86 |
| 5% | 5/105 ≈ 4.7619% | 5.00 / 105.00 | 50.00 / 1,050.00 | 4.76 / 95.24 | 47.62 / 952.38 |
What each VAT rate applies to in Lithuania
| Rate | Applies to | Source |
|---|---|---|
| 12% | Accommodation, regular-route passenger transport and arts and culture admissions (from 1 January 2026, when the 9% rate ended) | vmi.lt |
| 5% | Printed and electronic books (from 1 January 2026, when the 9% rate ended) | vmi.lt |
About this page
Worked in whole cents: the tax is rounded to the nearest cent (half a cent goes up) and the other amount is the difference, so the boxes always add up. From a gross amount the tax is gross × rate ÷ (100 + rate); from a typed tax amount the net is worked back and your tax amount stays as typed. Your tax authority may set its own rounding rules for invoices.
Add VAT: gross = net × (1 + rate ÷ 100). Extract VAT: tax = gross × rate ÷ (100 + rate), and net = gross − tax.
Not tax advice. Rates were last verified on the date shown; confirm with the linked official source before invoicing.