EU member state
Lithuania VAT
Lithuania’s standard rate is 21%. The European Commission table reviewed in October 2026 lists reduced rates of 12% and 5%. Earlier summaries, including some January 2026 compilations, still show 9% in place of 12%. RateNest follows the Commission table and keeps the history editable so a finance admin can correct the date if the legal switch differs.
Reduced
12%
Reduced rate on the October 2026 Commission table.
Reduced
5%
Lower reduced rate for a narrow list of supplies.
Standard
21%
Most goods and services.
Net to gross
Lithuania pageNet
€100.00
VAT
€21.00
Gross
€121.00
Most goods and services. Rounded to cents. Not tax advice.
When the rate changed
- 1 Jan 2026 – now12% Reduced. Reduced rate on the October 2026 Commission table.
- 1 Jan 2017 – now5% Reduced. Lower reduced rate for a narrow list of supplies.
- 1 Jan 2017 – 1 Jan 20269% Reduced. Reduced rate cited in early-2026 compilations, before the Commission table showed 12%.
- 1 Sept 2009 – now21% Standard. Most goods and services.