Net, VAT and gross amounts at UK rates, with every step shown.
Gross (incl. VAT)
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Enter an amount to see the result.
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Enter an amount, choose whether to add or remove VAT, and pick a rate. You get the net amount, the VAT and the gross amount, rounded to the penny, with the workings. The UK rates are built in: 20% standard, 5% reduced and 0% zero rate. For any other rate, choose 'Other rate'.
Add VAT when you start from a price before VAT, such as a quote, to get what your customer pays. Remove VAT when you start from a VAT-inclusive price, such as a till receipt, to see the net amount and the VAT inside it.
Most goods and services are standard-rated at 20%. The reduced rate of 5% covers some goods and services, such as children's car seats and home energy. The zero rate covers, for example, most food and children's clothes. Some things are exempt from VAT altogether, such as postage stamps and financial and property transactions.
Amounts are rounded to the nearest penny, with halves rounded up. Copy the workings in one click, export the result as a CSV file or save it to Priostack.
Adding VAT: VAT = net × rate ÷ 100, then gross = net + VAT.
Removing VAT: VAT = gross × rate ÷ (100 + rate), then net = gross − VAT.
HMRC calls rate ÷ (100 + rate) the VAT fraction: 1/6 at 20% and 1/21 at 5%.
This is HMRC's own example. An item sold for £2.40 including VAT at 20% contains £2.40 × 1/6 = £0.40 of VAT, so the net price is £2.00, not £2.40 less 20% (£1.92). Adding VAT works the other way: £1,250.00 net at 20% gives £250.00 of VAT and £1,500.00 gross.
Multiply the net price by 1.2. A £80.00 net price becomes £96.00 including VAT, of which £16.00 is VAT. At the reduced rate of 5%, multiply by 1.05.
Multiply the gross price by the VAT fraction: one-sixth at 20%, one twenty-first at 5%. £120.00 including VAT at 20% contains £20.00 of VAT, leaving £100.00 net. Taking 20% off the gross price gives the wrong answer (£96.00).
Neither carries VAT, but a zero-rated sale is still treated as a taxable supply, including your right to reclaim the VAT on related business costs. Exempt sales sit outside that system, and VAT on costs linked to them generally cannot be reclaimed.
This calculator rounds once, to the nearest penny. An invoice that works out VAT line by line can end up a penny or two apart, and so can one that rounds the total VAT down to a whole penny, which HMRC allows for invoices between businesses but not for retailers (VAT Notice 700, paragraphs 17.5 and 17.6).
On 4 January 2011, when it rose from 17.5%. To check an older price, choose 'Other rate' and enter 17.5.
This calculator gives general information, not legal, tax or accounting advice. The right rate depends on what you supply: check HMRC's guidance or ask an accountant.
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