VAT rates in Lithuania
Lithuania applies a standard VAT rate of 21 %, reduced rates of 5 % and 12 %. Verified 2026-10-28 from the Commission’s publication and the national administration’s page; the rate for seven usual categories is below.
· Reviewed monthly: last read 2026-10-28, next review 2026-11-24
The rates Lithuania applies
Standard 21 %; reduced 5 % and 12 %. Currency EUR. Law on VAT amendments of 2025-06-17, in force 2026-01-01: the 9 % rate is gone (12 % for accommodation, passenger transport, arts and culture; 5 % for books and periodicals; district heating, hot water and firewood 9 % → 21 %).
| Rate | Value | Applies since |
|---|---|---|
| Standard | 21 % | — |
| Reduced | 5 %, 12 % | — |
| Super-reduced | none | — |
| Parking | none | — |
Rate by category, usual case
The rate the administration applies to the usual case of each category; the legal classification of a given supply is the seller’s. A note says where a category splits.
| Category | Rate | Kind | Note |
|---|---|---|---|
| Electronically supplied services (SaaS, downloads, streaming, hosting) | 21 % | standard | — |
| E-books and electronic publications | 5 % | reduced | since 2026-01-01. Books and non-periodical publications, printed or electronic, 9 % → 5 %. |
| Printed books | 5 % | reduced | since 2026-01-01 |
| Foodstuffs (usual case; some items differ) | 21 % | standard | — |
| Hotel and holiday accommodation | 12 % | reduced | since 2026-01-01. Accommodation, passenger transport and cultural events 9 % → 12 %. |
| Restaurant and catering services (food; drinks often differ) | 21 % | standard | — |
| Newspapers and periodicals | 5 % | reduced | since 2026-01-01. Periodical publications, printed or electronic, 9 % → 5 %. |
The same row by API
GET https://veriport.io/api/v1/vat/rates/LT returns this row as JSON with verifiedOn and its sources; no key for the first calls of the day.
curl "https://veriport.io/api/v1/vat/rates/LT"How this row was verified
Read on 2026-10-28 from the sources listed at the bottom of this page: the Commission’s publication and the national administration’s page. The table is reviewed monthly; a change is announced in the changelog with the row it moved.
Questions
- What is the VAT rate in Lithuania?
- The standard rate is 21 %; the reduced rates are 5 % and 12 %. Verified 2026-10-28.
- Which VAT rate applies to digital services sold to consumers in Lithuania?
- 21 % (standard rate). Under the OSS rule the rate of the consumer’s member state applies once your EU-wide B2C sales pass €10,000 a year.
- Which VAT rate applies to e-books in Lithuania?
- 5 % (reduced), since 2026-01-01. Books and non-periodical publications, printed or electronic, 9 % → 5 %..
- Is this page official?
- No: it is a dated transcription of the official sources cited below, published by Janolab Studio LLC. For a filing, read the national page on the day.
All 27 rows as JSON, each with verifiedOn and sources; free tier without a card.
Get the rates by APISources
- VAT rates applied in the Member States of the European Union (situation at 1 January 2025) and the Taxes in Europe Database (TEDB) — European Commission, DG TAXUD, consulted 2026-10-24. Rates changed after the January 2025 edition (EE July 2025, RO August 2025) are taken from the national pages cited on the row and must be re-read monthly.
- Lithuania — VMI, PVM tarifai — VMI, consulted 2026-10-24. Refused automated reading on 2026-10-28 (HTTP 403); the 2026 rates come from the Seimas release and the PwC summary cited on the row.
- Lithuania — Seimas press release of 17 June 2025: amendments to the Law on VAT in force 1 January 2026 — books and non-periodical publications 9 % → 5 %; accommodation, passenger transport, arts and cultural events 9 % → 12 %; district heating, hot water and firewood 9 % → 21 % — Seimas of the Republic of Lithuania (via the BNS press centre), consulted 2026-10-28
- Lithuania — Worldwide Tax Summaries, Other taxes: VAT 21 %; 12 % public transport, accommodation, cultural events; 5 % books and non-periodical publications incl. e-books, periodical publications printed or electronic, medicines (last reviewed 1 October 2026) — PwC, consulted 2026-10-28