← All EU Countries
🇱🇹
Lithuania VAT Rates & Calculator
Current VAT bands, calculator, and source-linked guide for Lithuania (LT) — verified 2026-07-20.
Lithuania VAT at a Glance
21%
Standard Rate
2
Other Current Bands
2004
EU Member Since
Vilnius
Capital
EUR
Currency
2.9 million
Population
Understanding Lithuania VAT
Lithuania applies a 21% standard VAT rate and reduced bands of 5% and 12% for qualifying supplies.
VAT prefix code: LT. Currency: EUR.
Rates verified 2026-07-20. View the official source. Category labels are summaries; national rules and regional exceptions determine eligibility.
Lithuania VAT Rates — 2026
| Rate Type | Rate |
|---|---|
| Standard | 21% |
| Reduced | 5% |
| Reduced | 12% |
Example: 21% VAT
Net Amount
€100.00
VAT (21%)
€21.00
Gross Total
€121.00
Lithuania VAT FAQ
What is the standard VAT rate in Lithuania?
The standard VAT rate in Lithuania is 21% and applies to most goods and services. Other current bands are Reduced 5%, Reduced 12%.
How do I calculate VAT in Lithuania?
Multiply your net amount by 1.21 to get the gross. For example, 100 net = 121.00 gross.
Do I need to register for VAT in Lithuania?
Registration depends on where your business is established, the type of supply, and national thresholds. A shared €10,000 threshold can apply to certain intra-EU B2C distance sales and digital services by EU-established businesses, after which destination-country VAT and OSS may apply. Confirm your facts with the Lithuania tax authority.
What is the Lithuania VAT ID format?
Lithuania VAT IDs use the LT country prefix, followed by a country-specific combination of characters. Validate a complete number using the VIES checker.
Calculate Lithuania VAT Now
Free calculator with up-to-date Lithuania rates. No account needed.
Open Calculator →