Free UK VAT Calculator

VAT is charged on most goods and services sold in the UK, and the same transaction can be shown two different ways: adding VAT on top of a net price, or extracting the VAT already included in a gross price. This calculator does both, using the standard, reduced or zero rate you select.

Results

VAT rate applied20%
Net (excl. VAT)£1,000.00
VAT£200.00
Gross (incl. VAT)£1,200.00
VAT fraction used20/120
  • Net83.3%
  • VAT16.7%

Disclaimer: This calculator provides estimates only and does not constitute tax advice. Rates and thresholds change; confirm the current figures with your tax authority or accountant.

What the UK VAT Calculator does

Value Added Tax (VAT) is a consumption tax charged on the sale of most goods and services in the United Kingdom, collected by VAT-registered businesses on behalf of HMRC at each stage of the supply chain, with businesses able to reclaim the VAT they paid on their own purchases.

Methodology and formula

VAT amount (adding) = Net price x (VAT rate / 100); Gross price = Net price x (1 + VAT rate / 100). VAT amount (extracting) = Gross price x (VAT rate / (100 + VAT rate)); Net price = Gross price − VAT amount.

Worked example

Inputs
Net price 500; standard rate 20%.
Result
VAT amount 100; gross price 600.

If instead a customer paid a gross price of 600 and you needed to work out how much was VAT, extracting at 20% gives VAT of 100 and a net price of 500, the same transaction shown in reverse.

When to use this tool

Use this calculator to add or extract VAT on a specific transaction. Use the Freelance Invoice Generator to issue a VAT-compliant invoice showing the net, VAT and gross amounts, and the Product Pricing Calculator when you need to set the pre-VAT price your product should carry.

About the UK VAT Calculator

The three UK VAT rates

Standard rate is 20% and applies to most goods and services. Reduced rate is 5% and applies to a defined list including domestic energy and children's car seats. Zero rate is 0% and applies to items such as most food, books, newspapers and children's clothing; zero-rated supplies are still taxable supplies for VAT purposes, unlike exempt supplies which sit outside the VAT system entirely.

When you must register for VAT

A business must register for VAT once its taxable turnover exceeds the VAT registration threshold of £90,000 in any rolling 12-month period, or if it expects to exceed that threshold in the next 30 days alone. Businesses below the threshold can register voluntarily, which allows them to reclaim VAT on purchases but requires charging VAT on sales, so the decision depends on whether customers are VAT-registered themselves.

Adding VAT vs extracting VAT

Adding VAT starts from a net (pre-VAT) price and calculates what the customer pays. Extracting VAT starts from a gross (VAT-inclusive) price, such as a receipt total, and works out how much of that total was VAT. The extraction formula divides by (100 + rate) rather than by 100, because the rate is being applied against the larger, VAT-inclusive figure.

Output tax, input tax and what you actually pay HMRC

VAT-registered businesses charge output tax on sales and can reclaim input tax paid on business purchases. The VAT return submitted to HMRC, usually quarterly, reports the difference: if output tax exceeds input tax, the business pays HMRC the difference; if input tax exceeds output tax, HMRC refunds the difference.

Frequently asked questions

What is the current UK standard VAT rate?

The UK standard VAT rate is 20%, applying to most goods and services. A reduced rate of 5% applies to a specific list of items such as domestic fuel, and a zero rate of 0% applies to items including most food and children's clothing.

When do I need to register for VAT?

You must register once your taxable turnover exceeds £90,000 in any rolling 12-month period, or if you expect to exceed that threshold within the next 30 days on its own. You can also register voluntarily below the threshold to reclaim VAT on purchases.

What is the difference between zero-rated and VAT-exempt?

Zero-rated supplies are taxable supplies charged at 0%, so they count toward your taxable turnover and you can still reclaim related input VAT. Exempt supplies are outside the VAT system entirely, do not count toward the registration threshold, and generally block recovery of related input VAT.

How do I remove VAT from a price that already includes it?

Divide the VAT-inclusive price by (100 + VAT rate) and multiply by the VAT rate to find the VAT amount, then subtract that from the total to find the net price. At the standard 20% rate, divide the gross price by 6 to get the VAT amount directly.

Do I charge VAT on sales to customers outside the UK?

It depends on whether the customer is a business or consumer and where they are located, with different rules for goods versus digital services. Because these rules changed after Brexit and vary by destination, check current HMRC guidance for the specific country and transaction type before applying a rate.

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