UK VAT calculator
Add VAT to a net price or extract it from a VAT-inclusive total, in GBP.
Before you calculate. Choose the VAT treatment that applies to your transaction. This tool provides informational calculations, not personalized tax advice. Human tax review is pending.
Non-negative amounts up to £1,000,000,000,000, with two decimal places. Manual percentages: up to six decimals, maximum 1,000%. These are input caps, not legal limits.
Use only when the supply is standard-rated. No product classification is performed. Rate history: 4 January 2011; checked 14 October 2026.
- Excluding VAT
- VAT amount
- Including VAT
£100.00 + £20.00 = £120.00
VAT = net × 20 ÷ 100; round VAT to the nearest penny, then add it to net.
Examples at 20% · add VAT
Arithmetic examples for the selected percentage, not product eligibility decisions.
| Input (GBP) | Excluding VAT | VAT | Including VAT |
|---|---|---|---|
| £2.40 | £2.40 | £0.48 | £2.88 |
| £100 | £100.00 | £20.00 | £120.00 |
| £120 | £120.00 | £24.00 | £144.00 |
Rates, scope and dates
These are HMRC reference rates, not an automatic product lookup. Use a rate only after checking the relevant conditions. Historical rate dates below do not establish when a particular product became eligible. Historical transactions and future rate changes are not resolved by this preview.
- Standard rate: 20%
Use only when the supply is standard-rated. No product classification is performed.
Rate-history start: . Source checked: 2026-10-14. Human approval: pending.HMRC reference - Reduced rate: 5%
Use only when the relevant reduced-rating conditions are met. The history date is not an eligibility start date for every category.
Rate-history start: . Source checked: 2026-10-14. Human approval: pending.HMRC reference - Zero rate: 0%
Use only for a qualifying zero-rated taxable supply. This is not exemption or outside-scope treatment.
Rate-history start: . Source checked: 2026-10-14. Human approval: pending.HMRC reference
Zero-rated is not exempt
Zero rating, exemption and outside-scope treatment are different classifications. This calculator supports arithmetic at 0% for a supply already identified as zero-rated. It does not calculate exempt or outside-scope supplies, determine registration obligations or decide whether input VAT can be recovered.
Rounding and reverse VAT
This single-amount calculator rounds the VAT amount to the nearest penny, with half a penny rounded up. When removing VAT, VAT = gross × rate ÷ (100 + rate); net is gross minus the rounded VAT. Do not subtract the rate directly from the inclusive price.
HMRC Notice 700 section 7.3.1 gives a £2.40 VAT-inclusive example at 20%: VAT is £0.40 and net is £2.00. The engine is tested against that example. At a midpoint, £0.03 inclusive at 20% gives £0.005 unrounded VAT, displayed as £0.01 VAT and £0.02 net under this tool's policy.
This is not a complete invoice-rounding implementation. Invoice-line, per-unit and invoice-trader concessions can differ; see Notice 700 sections 17.5-17.6 and VATREC12030. The global manual calculator and formula generator use a different reverse-rounding convention; use this page's displayed policy consistently.
What this calculator does not cover
Product eligibility, tax-point decisions, historic or temporary sector rates, mixed-rate baskets, discounts, credit notes, reverse charge, margin schemes, the Flat Rate Scheme, imports/exports, Northern Ireland cross-border rules and VAT-return preparation need separate treatment. A numerical result is not confirmation of legal liability.
Check HMRC's conditions for goods and servicesUnderstanding your result
The worked examples use the same calculation method as your result. Compare the net price, VAT and total, and read the rounding policy before using the figures for a transaction.
Statutory context
The retrieved revised Act identifies the standard rate in section 2, reduced-rating conditions in section 29A with Schedule 7A, and zero-rating conditions in section 30 with Schedule 8. These references do not decide whether your supply qualifies. Schedules, amendments, tax-point rules and territorial exceptions still require review for the actual transaction.
Official sources
- GOV.UK VAT rates
- HMRC VAT Notice 700: sections 3.3.1, 3.5-3.6, 7.3.1 and 17.5-17.6
- HMRC rates on different goods and services: conditions
- HMRC VATREC12030: rounding VAT
HMRC references checked and refreshed . Check the relevant conditions for your goods, services and transaction date.