UK VAT Calculator

Add VAT to a net price, or work out the VAT and net from a VAT-inclusive total.

Direction

£

Gross at 20% VAT

£120.00

Net
£100.00

Before VAT

VAT (20%)
£20.00

Tax due

Gross
£120.00

VAT included

How this is calculated

Net = £100.00 (your input)

VAT = Net × 20% = £20.00

Gross = Net + VAT = £120.00

Understanding UK VAT

UK VAT (Value Added Tax) has three rates depending on the goods or services:

Standard rate — 20%

Most goods and services. Unchanged since 4 January 2011.

Reduced rate — 5%

Domestic fuel, energy-saving materials, children's car seats, mobility aids for the over-60s.

Zero rate — 0%

Most food (not restaurant meals), children's clothes, books, newspapers, public transport.

You must register for VAT with HMRC once your VAT-taxable turnover exceeds £90,000 in any rolling 12-month period (since 1 April 2024). You can also register voluntarily below the threshold.

Once registered, you charge VAT on your taxable sales, can reclaim VAT on business purchases, and must file VAT returns (usually quarterly) under Making Tax Digital.

UK VAT rates as published by HMRC. Standard rate 20% since 4 January 2011.