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 and listed below, relating to the financial statements and financial highlights, which appear in each of the funds’ Annual Reports on Form N-CSR for the year ended December 31, 2024. We also consent to the references to us under the headings "Financial highlights", "FINANCIAL STATEMENTS" and “Auditor” in such Registration Statement.
| Fund | Report Date |
| Putnam VT High Yield Fund | February 11, 2025 |
| Putnam VT Research Fund | February 11, 2025 |
| Putnam VT Sustainable Leaders Fund | February 11, 2025 |
| Putnam VT Sustainable Future Fund | February 12, 2025 |
| Putnam VT Small Cap Growth Fund | February 12, 2025 |
| Putnam VT Large Cap Growth Fund | February 12, 2025 |
| Putnam VT International Value Fund | February 12, 2025 |
| Putnam VT Core Equity Fund | February 13, 2025 |
| Putnam VT Large Cap Value Fund | February 13, 2025 |
| Putnam VT George Putnam Balanced Fund | February 13, 2025 |
| Putnam VT Emerging Markets Equity Fund | February 13, 2025 |
| Putnam VT International Equity Fund | February 14, 2025 |
| Putnam VT Government Money Market Fund | February 14, 2025 |
| Putnam VT Global Health Care Fund | February 14, 2025 |
| Putnam VT Focused International Equity Fund | February 14, 2025 |
| Putnam VT Global Asset Allocation Fund | February 18, 2025 |
| Putnam VT Diversified Income Fund | February 18, 2025 |
| Putnam VT Income Fund | February 18, 2025 |
| Putnam VT Small Cap Value Fund | February 18, 2025 |
| Putnam VT Mortgage Securities Fund | February 19, 2025 |
PricewaterhouseCoopers LLP
Boston, Massachusetts
April 24, 2025