EU VAT rates › Lithuania
Lithuania VAT rates 2026
The standard VAT rate in Lithuania is 21%. Reduced rates: 12%, 5%.
| Standard rate | 21% |
|---|---|
| Reduced rates | 12%, 5% |
| VAT number prefix | LT (LT + 9 or 12 digits) |
| Last reviewed | 2026-10-12 |
Lithuanian VAT calculator
What is the VAT rate in Lithuania?
The standard VAT rate in Lithuania is 21%. Reduced rates of 12%, 5% apply to specific goods and services.
How do I add Lithuanian VAT to a price?
Multiply the net price by 1.21. For example, €100 net becomes €121.00 including 21% VAT.
How do I remove Lithuanian VAT from a price?
Divide the gross price by 1.21. For example, €100 including VAT is €82.64 net, of which €17.36 is VAT.
Do I charge Lithuanian VAT to a Lithuanian business?
If you sell from another EU country to a VAT-registered business in Lithuania, you normally invoice without VAT under the reverse charge, and the customer accounts for Lithuanian VAT. Check their LT VAT number in VIES first and keep the proof.
Check a Lithuanian VAT number
Before invoicing a Lithuanian business without VAT, confirm their number is valid in VIES.
VAT rates in other countries
20% Austria21% Belgium20% Bulgaria19% Cyprus21% Czech Republic19% Germany25% Denmark24% Estonia24% Greece21% Spain25.5% Finland20% France25% Croatia27% Hungary23% Ireland22% Italy17% Luxembourg21% Latvia18% Malta21% Netherlands23% Poland23% Portugal21% Romania25% Sweden22% Slovenia23% Slovakia20% Northern Ireland