Taxes explained
Lithuania fuel taxes
Fixed duties and percentage taxes work differently. These records preserve effective dates and unresolved checks.
| Tax / fuel | Rate | Effective from | Through | Status and source |
|---|---|---|---|---|
| Sales Tax Pct gasoline | 21% | 2009-09-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Sales Tax Pct diesel | 21% | 2009-09-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Sales Tax Pct gasoline | 19% | 2009-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Sales Tax Pct diesel | 19% | 2009-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Sales Tax Pct gasoline | 18% | 2002-07-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Sales Tax Pct diesel | 18% | 2002-07-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | EUR 0.5000/L | 2026-06-22 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | EUR 0.4500/L | 2026-04-20 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | EUR 0.4660/L | 2025-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | EUR 0.4660/L | 2025-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | EUR 0.3470/L | 2018-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | EUR 0.6534/L | 2013-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | EUR 1.0430/L | 2011-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | EUR 0.9470/L | 2009-08-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | EUR 1.0142/L | 2009-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | EUR 1.1400/L | 2009-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | EUR 1.1160/L | 2008-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | EUR 0.9470/L | 2008-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | EUR 0.9950/L | 2004-05-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | EUR 0.8490/L | 2004-05-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed gasoline | EUR 0.0960/L | 2026-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed gasoline | EUR 0.0470/L | 2025-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed diesel | EUR 0.0536/L | 2025-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed gasoline | EUR 0.0470/L | 2008-09-25 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed diesel | EUR 0.0536/L | 2008-09-25 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
Common questions
Does a percentage tax stay fixed in cents per litre?
No. VAT, GST and sales taxes vary with their taxable base. For a tax-inclusive price and one rate r, the tax amount is price × r / (1 + r).
Why are some tax records marked unverified?
A published summary can omit a local levy, a tax-base rule or an effective date. Unverified records are not treated as a complete statutory tax stack.