CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in this Registration Statement on Form N-1A of Putnam Variable Trust of our reports, dated as listed below, relating to the financial statements and financial highlights, which appear in each of the Funds’, as listed below, Annual Reports on Form N-CSR for the year ended December 31, 2022. We also consent to the references to us under the headings "Financial highlights" and “Independent Registered Public Accounting Firm and Financial Statements" in such Registration Statement.
| Fund Name | Report Date |
| Putnam VT Research Fund | February 7, 2023 |
| Putnam VT High Yield Fund | February 7, 2023 |
| Putnam VT Mortgage Securities Fund | February 7, 2023 |
| Putnam VT Growth Opportunities Fund | February 8, 2023 |
| Putnam VT Small Cap Growth Fund | February 8, 2023 |
| Putnam VT International Value Fund | February 8, 2023 |
| Putnam VT Sustainable Future Fund | February 9, 2023 |
| Putnam VT Sustainable Leaders Fund | February 9, 2023 |
| Putnam VT Multi-Cap Core Fund | February 9, 2023 |
| Putnam VT Large Cap Value Fund | February 9, 2023 |
| Putnam VT George Putnam Balanced Fund | February 9, 2023 |
| Putnam VT Emerging Markets Equity Fund | February 9, 2023 |
| Putnam VT International Equity Fund | February 10, 2023 |
| Putnam VT Global Health Care Fund | February 10, 2023 |
| Putnam VT Government Money Market Fund | February 10, 2023 |
| Putnam VT Focused International Equity Fund | February 10, 2023 |
| Putnam VT Diversified Income Fund | February 13, 2023 |
| Putnam VT Income Fund | February 13, 2023 |
| Putnam VT Small Cap Value Fund | February 13, 2023 |
| Putnam VT Global Asset Allocation Fund | February 14, 2023 |
PricewaterhouseCoopers LLP
Boston, Massachusetts
April 25, 2023