Reverse VAT Calculator

Updated

Standard rates from our dataset, last reviewed 2026-09-25; the source is cited on every row of the country table.
Amounts are shown as plain numbers with two decimals, in whatever currency you entered.

Breakdown

Gross amount (VAT inclusive)
120.00
VAT (20%)
20.00
Net amount (excluding VAT)
100.00

120.00 ÷ (1 + 20%) = 100.00 · VAT = 120.00 × 20/120 = 20.00

VAT fractions by rate

VAT fraction, decimal and divisor for each standard VAT or GST rate in the dataset, with the countries that use it
Standard rate VAT fraction As a decimal Net = gross ÷ Where
27% 27/127 0.2126 1.27 Hungary
25.5% 25.5/125.5 = 51/251 0.2032 1.255 Finland
25% 25/125 = 1/5 0.2000 1.25 Croatia, Denmark, Norway, Sweden
24% 24/124 = 6/31 0.1935 1.24 Estonia, Greece
23% 23/123 0.1870 1.23 Ireland, Poland, Portugal, Slovakia
22% 22/122 = 11/61 0.1803 1.22 Italy, Slovenia
21% 21/121 0.1736 1.21 Belgium, Czech Republic, Latvia, Lithuania, Netherlands, Romania, Spain
20% 20/120 = 1/6 0.1667 1.20 Austria, Bulgaria, France, United Kingdom
19% 19/119 0.1597 1.19 Cyprus, Germany
18% 18/118 = 9/59 0.1525 1.18 Malta
17% 17/117 0.1453 1.17 Luxembourg
15% 15/115 = 3/23 0.1304 1.15 New Zealand, Saudi Arabia
10% 10/110 = 1/11 0.0909 1.10 Australia, Bahrain, Japan
9% 9/109 0.0826 1.09 Singapore
8.1% 8.1/108.1 = 81/1081 0.0749 1.081 Switzerland
5% 5/105 = 1/21 0.0476 1.05 Canada (federal GST), Oman, United Arab Emirates
About this page

Need to add VAT to a net price, or work back from a VAT amount you already know? Use the VAT calculator, which has all three modes.

Reverse VAT formula

net = gross ÷ (1 + rate ÷ 100), and the VAT is the difference. To get the VAT in one step, multiply the gross by the VAT fraction: VAT = gross × rate ÷ (100 + rate).

HMRC uses the same method in VAT Notice 700, paragraph 7.3.1: “So, with VAT at 20% the VAT fraction is: 20⁄120 (twenty one hundred and twentieths), which is the same as one-sixth.”

Worked examples

Canada: the federal GST is 5%, and HST replaces it at 13% to 15% in the participating provinces (Canada Revenue Agency rate table). The Canada preset is the 5% federal GST; for an HST province, type its rate.

A common slip: taking the rate as a percentage of the gross price gives the wrong tax, because the rate applies to the net price. At 20%, the VAT in a VAT-inclusive price is one-sixth of the total, not one-fifth.

Reverse VAT is not the reverse charge

The reverse charge is a rule for certain cross-border B2B supplies: the customer accounts for the VAT and the invoice says “Reverse charge” (EU VAT Directive, Article 226(11a)). For the conditions, the invoice wording and the self-assessed VAT, use the reverse charge calculator.