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.
This calculator is for indicative purposes only. For accurate VAT calculation and filing, please consult our specialists.
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