Reverse VAT Calculator

Enter a VAT-inclusive (gross) price and the rate to get the net price and the VAT it contains.

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

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.

How to use the reverse VAT calculator

  1. Pick the country preset, or choose Custom rate and type the VAT or GST rate.
  2. Enter the gross amount: the price that already includes VAT.
  3. Press Remove VAT.
  4. Read the net amount and the VAT in the breakdown; the line under it shows the sum with your figures.

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.

VAT fractions by rate

The VAT fraction, its decimal and the divisor for every standard rate in our verified dataset.

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

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.

Reverse VAT FAQ

How do I reverse-calculate VAT from a gross (VAT-inclusive) price?

Divide the gross price by (1 + rate/100) to get the net, or multiply the gross by the VAT fraction, rate ÷ (100 + rate), to get the VAT directly. Example at 20%: 120 ÷ 1.20 = 100 net, and 120 × 20/120 (one-sixth) = 20 VAT.

Why is the VAT not 20% of the gross price?

Because the 20% applies to the net price, not to the total. On a VAT-inclusive price at 20%, the VAT is one-sixth of the total (20/120), not one-fifth: taking 20% of the gross gives the wrong VAT.

Does the reverse VAT calculator work for GST?

Yes. GST, GST/HST and consumption tax are charged as a percentage on top of the net price, like VAT, so the arithmetic is the same. Pick the country preset, or type the rate.

Is reverse VAT the same as the reverse charge?

No. Reverse VAT is arithmetic: it splits a VAT-inclusive price into net and VAT. The reverse charge is a legal rule for certain cross-border B2B supplies under which the customer, not the supplier, accounts for the VAT; in the EU the supplier's invoice then carries the mention 'Reverse charge' (Directive 2006/112/EC, Article 226(11a)). Our reverse charge calculator covers that case.

Where do the country rates come from?

The presets are the standard rates in our VAT/GST dataset, last reviewed on 2026-09-25. Each rate is checked against the source cited on its row in the country table of the VAT calculator, and the dataset can be downloaded as CSV or JSON.