Tax calculators

UK VAT calculator: calculate VAT, net price and total price

UK VAT calculator
Add or extract VAT at 20%, 5% or 0% and handle exempt/out-of-scope cases with rounding guidance.
Calculate VAT and total from a net amount.
Results
Base amount0,00 GBP
VAT0,00 GBP
Total0,00 GBP
Rate20 %
Formula
If VAT-exclusive: VAT = net × r; gross = net × (1 + r). If VAT-inclusive: VAT = gross × r / (1 + r); net = gross / (1 + r). HMRC VAT fractions: 20% = 1/6; 5% = 1/21. Zero-rated/exempt/outside scope: VAT = 0.

Examples

Standard-rated (20%), VAT to add
Amount £100.00, VAT-exclusive: VAT = £20.00, gross = £120.00.
Reduced-rated (5%), VAT included
Amount £105.00, VAT included: VAT = £5.00, net = £100.00.
UK VAT (Value Added Tax) is a consumption tax included in many prices. The UK has three main VAT rates: 20% standard, 5% reduced, and 0% zero rate. Some supplies are exempt or outside the scope, meaning no VAT is charged. To add VAT, start from the net (VAT-exclusive) price and multiply by the VAT rate. To extract VAT from a VAT-inclusive price, you cannot just take “20% of the total” — HMRC uses a VAT fraction (for 20% it’s 1/6, for 5% it’s 1/21). Because some goods/services have special rules (for example, food eaten-in vs takeaway, hot vs cold, or specific evidence requirements), always double-check the correct VAT treatment for your item if you’re unsure. Practical note: This is an informative estimate. For legal/accounting use, follow HMRC guidance and your invoicing method (including rounding).

FAQs

What VAT rates exist in the UK?

Standard 20%, reduced 5%, and zero rate 0%.

What’s the difference between zero-rated and exempt?

Zero-rated (0%) is still taxable (counts as taxable turnover and can allow input VAT recovery), while exempt is not taxable (different recovery rules).

How do I calculate VAT if the price already includes VAT?

Use the HMRC VAT fraction: for 20%, VAT = gross × 1/6; for 5%, VAT = gross × 1/21.

Why isn’t VAT from a VAT-inclusive price simply 20% of the total?

Because the total already includes VAT. HMRC calculates VAT as rate / (100 + rate) of the VAT-inclusive amount.

When might the VAT rate depend on conditions?

HMRC notes VAT rate can depend on the nature of the supply, who/where it’s supplied to, presentation, evidence, and whether it’s supplied with other items.

Do I charge VAT if I’m not VAT-registered?

Generally, you charge VAT on taxable supplies when you’re required to be VAT-registered; the VAT registration threshold is based on taxable turnover.

How should I round VAT — can it differ by a penny?

Yes. HMRC’s VAT Notice 700 includes rounding guidance and an invoice concession to round down total VAT to a whole penny in some cases.

Are exempt or outside-the-scope items included in this calculator?

Yes — select Exempt or Outside the scope and the calculator will return £0 VAT (and label it clearly as no VAT charged).

Where can I check which items are 0%, 5%, exempt, etc.?

HMRC’s VAT rates on different goods and services guidance lists many common items and highlights that it’s not exhaustive.

Note: This calculator provides an estimate. Rates can vary by region and change over time. It is not tax advice.

See more in calculators for United Kingdom.

Sources

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