Lithuania VAT / Sales Tax

Detailed vat / sales tax rates and rules for Lithuania in 2026.

VAT / Sales TaxEUR

Lithuania applies a standard VAT (PVM - pridėtinės vertės mokestis) rate of 21%, with reduced rates of 9% and 5%. The system follows EU VAT directives.

Standard Rate

21%

Registration Threshold

€45,000 in annual taxable turnover

Reduced Rates

9% — Books, periodicals, newspapers, heating, passenger transport, accommodation, cultural and sporting events5% — Pharmaceutical products, medical devices for disabled persons0% — Exports, intra-EU supplies

How Lithuania VAT / Sales Tax compares

Lithuania’s standard VAT / sales tax rate of 21% is the 18th highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Europe’s regional average of 19.9%.