VAT calculator
Add VAT to a net amount or extract VAT from a gross amount. 2026 Lithuanian rates: 21%, 12%, 5%, 0%.
Result
VAT registration is mandatory once annual turnover exceeds €45,000.
Informational only. Standard rate is 21%. From 2026 the former 9% reduced rate is replaced by 12% (heating, accommodation) — confirm exact categories with VMI.
Updated
About the VAT calculator
VAT (value-added tax, PVM in Lithuanian) is a consumption tax built into the price of goods and services. The calculator lets you either add VAT to a net amount or extract VAT from a final price that already includes it. That is handy when preparing invoices, checking quotes, or planning pricing.
In Lithuania the standard VAT rate is 21%, with reduced rates for specific groups of goods and services and 0% in certain cases. Rates and the categories they apply to change from time to time, so confirm the applicable rate with the tax authority (VMI). All calculations here are indicative.
The formulas are simple: to add VAT, multiply the net amount by 1.21 (at the standard 21% rate); to extract VAT, divide the final price by 1.21 — the difference is the tax. Example: €100 net → €121 gross; and in reverse, a €121 final price contains €21 of VAT.
From 2026, reduced rates of 12% and 5% apply to specific groups of goods and services alongside the standard 21%. VAT registration becomes mandatory once your 12-month revenue exceeds €45,000. Always confirm the exact rate for your product or service with VMI.
To add VAT, multiply the net amount by the rate (for 21%, by 0.21) and add the result to the original sum. To extract VAT from a gross price, divide it by 1.21 to get the net amount; the remainder is the VAT portion.