UK VAT Calculator
Add VAT to a net amount or extract it from a gross price. Choose a reviewed UK rate or supply your established custom rate.
Rule year: 2026/27 · GBP · Sources checked
VAT amount
One price at one established rate, with no supply classification, invoice-line rounding, partial exemption, input-tax recovery, registration or cross-border rules. Reviewed presets are not a promise of eligibility. Exempt supplies are not treated as equivalent to zero-rated supplies for legal purposes.
For informational purposes only. This estimate is not financial advice, a tax return, a payroll calculation or a lender decision. See the supported circumstances and exclusions below.
How this calculator works
VAT included in a gross price must be extracted by division, not by multiplying the gross amount by the tax rate. The standard, reduced and zero presets are arithmetic choices based on reviewed UK rates. They do not decide whether your particular supply qualifies. Exempt supplies and zero-rated supplies have different legal implications even though neither adds a positive VAT amount in this simple price calculation.
Formula and rules
Gross = net × (1 + rate / 100). Net from gross = gross / (1 + rate / 100). VAT = gross − net.
Assumptions and limitations
One price at one established rate, with no supply classification, invoice-line rounding, partial exemption, input-tax recovery, registration or cross-border rules. Reviewed presets are not a promise of eligibility. Exempt supplies are not treated as equivalent to zero-rated supplies for legal purposes.
Worked example
A £120 gross price at the standard 20% rate gives £100 net and £20 VAT. Starting with £100 net and choosing Add VAT produces the same £120 gross amount.
- VAT amount
- £20.00
- Net amount
- £100.00
- Gross amount
- £120.00
- VAT rate used
- 20%
Official sources and review
Reviewed against the sources below on 2026-10-06. Rates are held in versioned rule modules. Versioned rules, official source review and year-specific calculation tests.
- GOV.UK: VAT rates ↗
Standard 20%, reduced 5%, zero 0%; classification and exemption eligibility are not inferred.
Common questions
Why is VAT on £120 gross not £24?
The £120 already includes VAT. Dividing by 1.20 gives £100 net, so the included VAT is £20.
Does the reduced-rate preset mean my item qualifies?
No. Classification, dates and conditions must be checked in official guidance. The tool only applies your selected rate.
Is zero-rated the same as exempt?
No. They can have different registration and input-tax consequences. This price calculator does not assess those legal effects.