Lithuania VAT Rate (2026)
Lithuania has a standard VAT rate of 21%. Reduced rates of 9% (books, periodicals, hotel accommodation, passenger transport, central heating) and 5% (medicines, medical devices, adapted equipment for disabled persons) apply to selected categories.
Lithuania VAT rates — full breakdown
| Rate | Type | Applies to |
|---|---|---|
| 21% | Standard | All goods and services not covered by a lower rate — electronics, clothing, alcohol, tobacco, cosmetics, most services |
| 9% | Reduced | Some domestic passenger transport; books (excluding e-books); newspapers and periodicals; hotel accommodation; district heating. |
| 5% | Reduced | Pharmaceutical products; medical equipment for disabled persons. |
| 0% | Zero | Intra-community and international transport. |
Lithuania standard VAT rate history
| Period | Standard rate |
|---|---|
| 1 May 1994 – 1 Jan 2009 | 18% |
| 1 Jan 2009 – 1 Sep 2009 | 19% |
| 1 Sep 2009 – present | 21% |
Reduced rate categories in detail
9% reduced rate
The 9% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
5% reduced rate
The 5% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
Import VAT rate for Lithuania
Lithuania applies its standard 21% VAT rate to imports. Import VAT is calculated on the CIF value (goods value + shipping + insurance) plus any applicable customs duty — not just the goods value alone. VAT-registered businesses importing for business use can reclaim import VAT as input tax on their next VAT return.
For goods qualifying for reduced rates on domestic supply (such as food, books, or medicines), the same reduced rate applies on import. The €150 customs duty threshold exempts small consignments from duty but not from import VAT — import VAT applies to all consignments regardless of value.
→ Calculate import VAT into Lithuania
Tourist VAT refund in Lithuania
Non-EU residents shopping in Lithuania can claim a VAT refund on goods taken out of the EU, provided purchases meet the minimum threshold and a tax-free form is obtained at the time of purchase. The goods must be unused and exported within 3 months.
→ Calculate your Lithuania VAT refund
Key facts
- Registration threshold: €45,000 annual turnover
- Standard rate: 21%
- Reduced rates: 9%, 5%, 0%
- Tax authority: Valstybinė mokesčių inspekcija (VMI)
- Currency: EUR
FAQ
What is the VAT rate in Lithuania?
The standard VAT rate in Lithuania is 21%.
Reduced rates of 9% and 5% and 0% apply to essential goods and services.
What is the import VAT rate for Lithuania?
Import VAT into Lithuania is charged at the standard 21% rate, applied to the CIF value plus customs duty. VAT-registered businesses can reclaim import VAT as input tax. Use the Import VAT Calculator for a full breakdown.
How do I validate a Lithuania VAT number?
Lithuania VAT numbers can be validated through the EU VIES system. Use the VAT Number Checker to verify any EU VAT registration number instantly.
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