Lithuanian VAT (PVM) Guide & Calculator
Calculate Lithuanian VAT with our simple calculator. The Lithuanian name for VAT is Pridėtinės vertės mokestis (PVM). This tool helps you accurately find the gross or net prices for any of Lithuania's current VAT rates.
Current VAT Rates in Lithuania
Lithuania applies three VAT rates:
- Standard Rate (21%): This is the default rate that applies to most goods and services.
- Reduced Rate (9%): This rate applies to books, periodicals, and passenger transport.
- Super Reduced Rate (5%): The lowest rate is applied to pharmaceuticals, medical equipment for the disabled, and certain technical aids.
History of VAT in Lithuania
Lithuania introduced its Value Added Tax system in 1994 with a standard rate of 18%. The tax system was a critical part of the country's economic transition after regaining independence. The rates were adjusted several times, especially in the lead-up to and following its accession to the EU in 2004, and during the 2009 economic crisis.
| Period | Standard Rate | Reduced Rate(s) |
|---|---|---|
| From 01/09/2009 | 21% | 9% / 5% |
| From 01/01/2009 | 19% | 9% / 5% |
| From 01/07/2002 | 18% | 9% / 5% |
| From 01/01/2000 | 18% | 5% |
| From 01/05/1994 | 18% | N/A |