VAT calculator
Add VAT to an amount without VAT, or find the VAT inside a total, at the Lithuanian 21, 12 or 5 % rates. Amounts are rounded to the cent.
Which rate applies
21 % — the standard rate for goods and services supplied in Lithuania (PVMĮ 19 str. 1 d.).
12 % — from 2026-01-01, for services only (PVMĮ 19 str. 3 d.): accommodation, passenger transport and attending art and culture events, each with the conditions set in the law.
5 % — the goods and services listed in PVMĮ 19 str. 4 d.; from 2026-01-01 this includes books and non-periodical publications. Check the full list and conditions in the law.
The 9 % rate is no longer in Article 19. Exempt and 0 % supplies (e.g. exports) are not calculated here; such an invoice must refer to the provision of the VAT law or the VAT Directive (PVMĮ 80 str. 1 d. 13 p.).
Verified for the law in force until 2027-12-31.
Source: PVMĮ IX-751, 2 str. 32 d., 19 str. 3 ir 4 d. · verified 2026-10-29
Invoices and tax estimates in one place
Pinigo keeps your invoices, expenses and the income and expense journal, and shows tax estimates from your own figures as you go.