Lithuania Value added tax (PVM)
Lithuania Value added tax (PVM) is 21 percent, in force since 1 Jan 2026, cited to Valstybinė mokesčių inspekcija (VMI), „Standartinis 21 proc. PVM tarifas (19 str.)“. Last checked against the official source on 28 Oct 2026.
Official source: Valstybinė mokesčių inspekcija (VMI), „Standartinis 21 proc. PVM tarifas (19 str.)“ · Last checked 2026-10-28 · source fingerprint
Lithuanian VAT: standard rate plus reduced rates per the Law on Value Added Tax (PVM istatymas), as restructured from 2026-01-01.
| Current value | 21 percent |
|---|---|
| In force from | 2026-01-01 |
| Official source | Valstybinė mokesčių inspekcija (VMI), „Standartinis 21 proc. PVM tarifas (19 str.)“ |
| Last verified | 2026-10-28 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Standard 21% (long-standing). MAJOR RESTRUCTURING from 2026-01-01: the 9% reduced rate was ABOLISHED; new 12% rate covers accommodation, scheduled passenger transport and admission to arts/culture events; 5% covers printed and electronic books and non-periodical publications (moved from 9%), medicines and medical devices, technical aids for the disabled, and periodicals; district heating and firewood for households reverted to 21%. Sources dated before 2026 will show the old 9% structure. RECONFIRMED 2026-10-28: reconfirm. The same VMI page says this rate applies to supplies, imports and intra-EU acquisitions where a reduced rate (5 percent, 9 percent until 2025-12-31, or 12 percent from 2026-01-01), the 0 percent rate, or an exemption does not apply. effective_from kept at the live 2026-01-01. Direct GET from this environment returned HTTP 403; a fetch of the same VMI URL returned the quoted sentence. Catalog URL https://www.vmi.lt/evmi/pvm-tarifai also returned HTTP 403 on a direct GET.
Get it programmatically
curl https://euroref.dev/v1/lt/vat
# $0.003 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/lt/vat/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/lt/vatEmail me when this changes
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Other Lithuania series: Policy interest rate · VAT registration threshold · National minimum wage (MMA) · Public holidays · Consumer price index (annual inflation) · Corporate income tax (pelno mokestis) · Withholding tax rates · Personal income tax (GPM) · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory default interest (palūkanos, CK 6.210)
The same figure elsewhere: Luxembourg · Malta · Netherlands · Norway · Poland · all 34