VAT Calculator 2026
Add or remove VAT from a price – quick and simple
VAT Rates in Lithuania 2026
21% – Standard VAT rate
Applies to most goods and services not covered by a reduced or zero rate. Examples: most services, electronics, vehicles, construction work, food (with exceptions).
12% – Reduced VAT rate
Applies from 2026-01-01 (was 9% until 2025-12-31): • Accommodation services (hotels, guesthouses, holiday homes) • Passenger transport on scheduled routes (buses, trains) and baggage transport • Entry to all types of art and culture institutions and events (theatres, museums, concerts, etc.)
5% – Super-reduced VAT rate
Applies to: • Reimbursable medicines and medical devices • Periodical press (newspapers, magazines) • Certain assistive devices for persons with disabilities
0% – Zero VAT rate
Applies (PVM Act, Chapter VI): • Export of goods outside the EU (Art. 41) • Intra-community supply of goods to another EU member state (Art. 49) • Transport and related services (Art. 45) • Ships and aircraft and their supplies (Art. 43–44) • Diplomatic/consular institutions and NATO military units (Art. 47) • Insurance and financial services related to export (Art. 46) Note: 0% rate and VAT exemption are different. With a 0% rate, the VAT payer retains the right to deduct input VAT.
VAT Registration Thresholds in Lithuania
VAT registration is mandatory if: • B2C/B2B revenue from goods/services supplied in Lithuania exceeds €45,000 during the current or previous calendar year (since May 1, 2025, the threshold is evaluated on a calendar year basis rather than a rolling 12-month period). • The value of goods purchased and brought to Lithuania from other EU member states exceeds €14,000 (excl. VAT) in a calendar year. • VAT registration or VAT calculation liability can also arise regardless of revenue thresholds when purchasing certain services from foreign taxable persons or providing B2B services to companies in other EU countries. You can also register for VAT voluntarily.
What is input VAT deduction?
Input VAT deduction allows VAT payers to recover the VAT paid on business expenses. If output VAT (charged to clients) is higher than input VAT (paid to suppliers), the difference is paid to the state. If input VAT is higher, the difference can be refunded.
VAT Calculation Formulas
Adding VAT: • VAT Amount = Price excl. VAT * (Rate / 100) • Price incl. VAT = Price excl. VAT * (1 + Rate / 100) Subtracting VAT (calculating from price with VAT): • Price excl. VAT = Price incl. VAT / (1 + Rate / 100) • VAT Amount = Price incl. VAT - Price excl. VAT
This calculator is for indicative purposes only. For accurate VAT calculation and filing, please consult our specialists.
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