Lithuania · PVM
Lithuania VAT calculator
VAT in Lithuania is called PVM. The calculator below is preset to the 21% standard rate — change the country or type a different rate if you need a reduced one.
Sets the standard VAT rate. You can still edit the rate below.
Standard rate for Lithuania: 21%
The price before VAT is applied.
Rates last checked: 2025-08-11. Source: TEDB & national tax authorities. Quick calculation only — verify rates and rounding rules before using them on official invoices.
Adding 21% VAT
| Net | VAT 21% | Gross |
|---|---|---|
| 100,00 € | 21,00 € | 121,00 € |
| 250,00 € | 52,50 € | 302,50 € |
| 500,00 € | 105,00 € | 605,00 € |
| 1 000,00 € | 210,00 € | 1 210,00 € |
| 2 500,00 € | 525,00 € | 3 025,00 € |
Gross = Net × 1.21
Removing 21% VAT
| Gross | VAT 21% | Net |
|---|---|---|
| 100,00 € | 17,36 € | 82,64 € |
| 250,00 € | 43,39 € | 206,61 € |
| 500,00 € | 86,78 € | 413,22 € |
| 1 000,00 € | 173,55 € | 826,45 € |
Net = Gross ÷ 1.21
Questions
What is the VAT rate in Lithuania?
The standard PVM rate in Lithuania is 21%. Reduced rates of 9% and 5% also apply. Typically food, books, medicines, passenger transport and cultural admissions.
How do I add 21% VAT to a price?
Multiply the net amount by 1.21. For example, 100,00 € net becomes 121,00 € gross, of which 21,00 € is VAT.
How do I remove 21% VAT from a total?
Divide the gross amount by 1.21 — do not subtract 21%. A 121,00 € gross total contains 21,00 € of VAT, leaving 100,00 € net. Subtracting 21% instead would give the wrong answer.
What is VAT called in Lithuania?
It is known locally as PVM. On invoices you will usually see this abbreviation next to the rate and the tax amount.
Other EU countries at 21%
All EU VAT rates
Rates last checked 2025-08-11. Source: European Commission TEDB and national tax authorities. Always verify before using a rate on an official invoice.