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).
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.
Official sources
Data last verified 2026-07-18 · tax year 2026 · 13 sourced values
Every rate, threshold and formula is read from a versioned dataset of official primary sources — no numbers are hardcoded. Values without a published 2026 primary source are flagged, never guessed.
3 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 — PVM standard rate 21%
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.