Rise to 12% for accommodation, sport, culture and passenger transport Jan 2026
The Lithuanian parliament has approved on 17 June 2025 raising the 9% reduced rate up to 12% rate from 1 January 2026. The standard 21% VAT rate remains unchanged, as would the 5% reduced rate (medicine; certain publications). The rise, part of a wider sweep of tax rises, is to help fund increased defence spending following the Russia invasion of Ukraine.
The supplies rising to 12% include:
- passenger transport services on named routs;
- accommodation services
- admission to art and cultural institutions, art and cultural events
- E-books, textbooks, maps and journals
- Catering services and take-away food
District heating VAT, currently at 9% will rise to the standard 21% rate.
This rise reverses cuts in 2023.
Jan 2023: Cuts in range of accommodation, digital books; roll over of cuts to heating and food rates
A range of reduced VAT rates have been confirmed for the 1 January 2023. The current VAT rate in Lithuania is 21%. Read more in our Lithuanian VAT guide.
Some are new reductions, whilst others support consumers from the inflation spike are rollovers.
- E-books, textbooks, maps and journals will switch from the standard rate to 9%, bringing them into line with printed books
- The temporary cut to restaurant, cafes, take away food and catering services will be extended until 31 December 2023.
- The temporary cut to hotel and accommodation services will be extended permanently.
- 9% levied on cultural, sports and art entrance and related charges will be extended until 30 June 2023
A number of EU countries are cutting fuel and basics VAT to help households deal with record inflation rates this winter.
