VAT · GBP
United Kingdom
GOV.UK standard, reduced and zero-rated VAT overview with a standard-rate effective date.
The global calculator uses a percentage you enter. Selecting United Kingdom sets the currency, not the tax rate. Use the official references below to check the treatment applicable to your transaction.
Official references
- VAT rates HM Revenue & Customs / GOV.UKOfficial reference. Check current applicability and any exceptions.
- VAT Notice 700: rate history, fractions and rounding HM Revenue & CustomsOfficial reference. Check current applicability and any exceptions.
- VAT rate conditions for goods and services HM Revenue & CustomsOfficial reference. Check current applicability and any exceptions.
- VATREC12030: rounding VAT HM Revenue & CustomsOfficial reference. Check current applicability and any exceptions.
Important considerations
Validate product eligibility, exemption, special schemes, tax point and territorial/cross-border treatment using the detailed notices.
Choosing the applicable treatment
Tax treatment can depend on location, transaction date, the goods or services supplied and the tax base. Check effective dates, exceptions and rounding requirements in the relevant guidance. These references are informational; independent professional validation of country rules is not yet complete.
Calculation method
For a single proportional percentage, add tax using net × rate ÷ 100. To extract included tax, divide the total by (1 + rate ÷ 100). This manual method does not determine whether that percentage legally applies.
Read the calculation and rounding limitations