United KingdomReceipt totals are preserved when extracting included VAT. Invoice rounding uses net prices and rounds the combined VAT once; the round-down concession requires an eligible invoice trader. Qualifying summer relief ended on 1 September 2026.
Formula
VAT = net × rate. Included VAT = gross × rate / (100 + rate). Round per line or once on a net-price invoice using the selected eligible method.
When to use this calculator
The UK VAT calculator helps compare net quotations and VAT-inclusive prices, including mixed invoice lines within its supported options. It also makes rounding choices visible, which can explain small differences between a calculation from a combined total and an invoice rounded line by line.
Information to prepare
Check the transaction date, item treatment and whether the price includes VAT. A reduced or zero rate depends on the supply, and a dated relief requires its own conditions. For mixed invoices, preserve separate lines and use a rounding method appropriate to the invoice being checked.
How to interpret the result
The tax base is the value to which the selected transaction treatment applies. An inclusive total already contains tax and requires a reverse calculation to recover its net value. These amounts are not interchangeable. Tax charged on an invoice, tax withheld by a customer and eligible input-tax credit describe different obligations. Subtracting two amounts in a cash breakdown does not establish that they have the same legal treatment. Check what each output represents before using it in an invoice or budget.
A practical comparison
When comparing supplier quotes, use the same inclusive or exclusive basis. VAT on a sale is not the supplier's profit or annual Income Tax. If your question concerns earnings or payroll deductions, use the Income Tax and National Insurance tools with their own bases and periods.
Check your calculation step by step
- Match the figures to the selected period and use GBP for monetary inputs. If you start with a document in another currency or covering several periods, resolve that difference before entering a combined amount.
- Calculate the documented case first. Then change one input at a time to compare scenarios. Keep the original values available so a change in the result can be traced to a particular assumption rather than several simultaneous edits.
- Read the component breakdown alongside the formula and examples below. If an official document differs, check the date, base, rounding and omitted concepts before changing a rate or treating the difference as an error.
Continue with a related calculation
These tools cover other questions in United Kingdom. Choose the one that matches the amount you want to check:
- UK income tax calculator 2026/27
UK annual Income Tax for 2026/27 and 2025/26: Scottish bands, savings, dividends, Personal Allowance and eligible Marriage Allowance.
- UK National Insurance calculator
UK National Insurance 2026/27 and 2025/26: employee, employer, full-year director and self-employed contributions.
If you are comparing countries
Open the relevant jurisdiction when comparing a move, an offer or a transaction abroad. Each tool uses its own currency, period and scope; its result should not be substituted into the current calculation.
Official sources
- GOV.UK: VAT ratesConsulted: 2026-09-14
- HMRC: 2026 temporary summer reduced rateConsulted: 2026-09-14
- HMRC: invoice rounding, Notice 700Consulted: 2026-09-14
- HMRC: limits on the invoice concessionConsulted: 2026-09-14