How to add VAT
Multiply the net amount by the VAT rate, then add the VAT amount to the net price.
VAT = net × rate ÷ 100Gross = net + VATUK VAT Calculator & Reverse VAT Calculator
Add VAT to a net amount or remove VAT from a VAT-inclusive price using the current standard, reduced or zero rate, or enter a custom percentage.
Calculation scope: This tool calculates one amount at one VAT rate. It does not determine which VAT liability applies, prepare a VAT invoice or VAT Return, or deal with mixed supplies, partial exemption, retail schemes, discounts, margin schemes or reverse-charge accounting.
VAT calculation
Enter an amount and rate
Choose whether the amount currently excludes or includes VAT.
Calculation result
VAT result
Net amount£0.00
VAT amount£0.00
Gross amount£0.00
Rate used: 20%
VAT formulas
How the UK VAT calculator works
Use the add-VAT calculation for a net price and the reverse-VAT calculation for a gross price that already includes VAT.
How to remove VAT
Divide the VAT-inclusive gross amount by one plus the VAT rate expressed as a decimal.
Net = gross ÷ (1 + rate ÷ 100)VAT = gross − netVAT fractions
For a gross price, the VAT fraction is the rate divided by 100 plus the rate. At 20% this is 1/6; at 5% it is 1/21.
VAT = gross × rate ÷ (100 + rate)Add VAT to an amount
Use Add VAT when the entered figure is the VAT-exclusive net amount. A 20% VAT calculator multiplies the net amount by 0.20 and adds that VAT to the original amount. A 5% VAT calculator follows the same process using 0.05.
Remove VAT from an amount
Use Remove VAT when the entered figure already includes VAT. This reverse VAT calculator divides the gross amount by 1.20 at the standard rate or 1.05 at the reduced rate. It does not simply deduct the rate from the gross price.
UK VAT calculator examples
Add 20% VAT to £100
VAT is £100 × 20% = £20. The VAT-inclusive gross total is £120.
Remove 20% VAT from £120
Net is £120 ÷ 1.20 = £100. The VAT included in the price is £20.
Add 5% VAT to £100
VAT is £100 × 5% = £5. The VAT-inclusive gross total is £105.
Remove 5% VAT from £105
Net is £105 ÷ 1.05 = £100. The VAT included in the price is £5.
What are the current UK VAT rates?
The main UK VAT rates are the 20% standard rate, the 5% reduced rate and the 0% zero rate. Most goods and services use the standard rate, while the reduced and zero rates apply only where the relevant rules are met. Selecting a percentage here does not establish the correct VAT treatment for a transaction.
Zero-rated is not the same as exempt. Zero-rated supplies are taxable supplies charged at 0%. Exempt supplies are not charged at one of the taxable VAT rates. That distinction can affect taxable turnover and the recovery of input VAT.
Why removing 20% VAT is not the same as subtracting 20%
A price including 20% VAT represents 120% of the net price. The VAT element is therefore 20/120, or one-sixth, of the gross amount. Subtracting 20% from the gross price would return only 80% of the gross and understate the correct net amount.
VAT inclusive vs VAT exclusive
A VAT-exclusive amount is the net price before VAT. A VAT-inclusive amount is the gross price after VAT has been added. The selected mode tells the calculator which of those figures you are entering.
Is reverse VAT the same as the VAT reverse charge?
No. “Reverse VAT” is an informal search term for extracting VAT from a gross price. The VAT reverse charge is a separate accounting mechanism that can make the customer account for VAT. This calculator performs price arithmetic only and does not determine reverse-charge treatment.
VAT rounding and invoice calculations
This tool shows currency values to the nearest penny and keeps net plus VAT equal to gross in the displayed result. HMRC has more detailed rules and concessions for invoice-level, line-level, unit and retail calculations. Businesses should apply a consistent method appropriate to their invoicing and accounting system. See HMRC VAT Notice 700, particularly sections 7.3 and 17.5 to 17.6.
When must a business register for VAT?
A UK business generally must register if its taxable turnover for the previous 12 months goes over £90,000, or if it expects taxable turnover to go over £90,000 in the next 30 days. Other rules can apply, including to businesses established outside the UK. Read HMRC's current VAT registration guidance and our practical guide to UK VAT registration.
Frequently asked questions
How do I add 20% VAT?
Multiply the net amount by 20% to find VAT, then add that VAT to the net amount. Equivalently, multiply the net amount by 1.20 to find the gross amount.
How do I remove 20% VAT from a price?
Divide the VAT-inclusive price by 1.20 to find the net amount. The VAT element is one-sixth of the VAT-inclusive price. Simply subtracting 20% is incorrect.
What are the current UK VAT rates?
The main UK VAT rates are 20% standard rate, 5% reduced rate and 0% zero rate. The correct rate depends on the goods or services and the circumstances of the supply.
Is zero-rated the same as VAT exempt?
No. A zero-rated supply is taxable at 0%, while an exempt supply is outside the taxable VAT rates. The distinction can affect registration turnover and input VAT recovery.
Why is VAT one-sixth of a price including 20% VAT?
A gross price at 20% is 120% of the net price. The VAT is therefore 20 divided by 120, which simplifies to one-sixth of the gross amount.
Does this calculator decide which VAT rate applies?
No. It performs arithmetic using the rate selected. Check HMRC guidance or obtain advice if the liability of a supply is uncertain.
Does this calculator calculate VAT registration requirements?
No. It calculates VAT on one amount. Check HMRC's current registration guidance for the turnover tests and other registration rules.
Technical sources
- GOV.UK: VAT rates, used for the current 20%, 5% and 0% presets.
- HMRC VAT Notice 700, used for the VAT fraction and calculation guidance.
- GOV.UK: Register for VAT, used for the current registration threshold context.
Rates and threshold reviewed 1 September 2026.