VAT Calculator: Add VAT or Reverse-Calculate It
Breakdown
- Net amount
- —
- VAT (—)
- —
- Gross amount
- —
Reverse VAT formula and VAT fractions by rate
| 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 |
VAT & GST Rates by Country — Source Cited on Every Row (2026)
| Country | Tax | Standard rate | Reduced | Official source | Use in calculator |
|---|---|---|---|---|---|
| Australiaverified 2026-09-25 | GST | 10% | 0% GST-free (basic food, health, education, exports) | business.gov.au (Australian Government) | Use |
| Austriaverified 2026-09-25 | VAT | 20% | 13% / 10% / 4.9% | USP.gv.at (Austrian Business Service Portal, BMF) | Use |
| Bahrainverified 2026-09-25 | VAT | 10% | 0% (zero-rated) and exempt on certain goods/services (see NBR) | Bahrain National Portal (bahrain.bh) / NBR | Use |
| Belgiumverified 2026-09-25 | VAT | 21% | 12% / 6% | European Commission: Your Europe VAT rates table | Use |
| Bulgariaverified 2026-09-25 | VAT | 20% | 9% | EC Your Europe (official EU portal) | Use |
| Canadaverified 2026-09-25 | GST/HST | 5% (federal GST) | HST 13% ON / 14% NS / 15% NB, NL, PE; 5% GST only in AB, BC, MB, QC, SK and the territories (PST/RST/QST are separate) | Canada Revenue Agency (canada.ca): GST/HST rates by province | Use |
| Croatiaverified 2026-09-25 | VAT | 25% | 13% / 5% / 0% | Porezna uprava (Croatian Tax Administration) | Use |
| Cyprusverified 2026-09-25 | VAT | 19% | 9% / 5% / 3% | EC Your Europe (VAT rates table) | Use |
| Czech Republicverified 2026-09-25 | VAT | 21% | 12% / 0% | portal.gov.cz (Czech Government Portal) | Use |
| Denmarkverified 2026-09-25 | VAT | 25% | 0% (e.g. newspapers; exports/intra-EU) | Skattestyrelsen (skat.dk) | Use |
| Estoniaverified 2026-09-25 | VAT | 24% | 13% / 9% / 0% | Estonian Tax and Customs Board (EMTA) | Use |
| Finlandverified 2026-09-25 | VAT | 25.5% | 13.5% / 10% / 0% | Finnish Tax Administration (Vero) | Use |
| Franceverified 2026-09-25 | VAT | 20% | 10% / 5.5% / 2.1% | BOFiP - impots.gouv.fr (DGFiP official bulletin) | Use |
| Germanyverified 2026-09-25 | VAT | 19% | 7% | Umsatzsteuergesetz (UStG) § 12, gesetze-im-internet.de | Use |
| Greeceverified 2026-09-25 | VAT | 24% | 13% / 6% (islands 17/9/4) | AADE (Greek tax authority) | Use |
| Hungaryverified 2026-09-25 | VAT | 27% | 18% / 5% / 0% | NAV (Hungarian Tax & Customs Administration) | Use |
| Indiaverified 2026-09-25 | GST | 5-40% (multi-slab) | 0% / 5% merit / 18% standard / 40% special de-merit | GST Council / PIB (Govt of India) | |
| Irelandverified 2026-09-25 | VAT | 23% | 13.5% / 9% / 4.8% / 0% | Revenue (Irish Tax and Customs) | Use |
| Italyverified 2026-09-25 | VAT | 22% | 10% / 5% / 4% | Agenzia delle Entrate: Norme generali e aliquote | Use |
| Japanverified 2026-09-25 | Consumption Tax | 10% | 8% (food and non-alcoholic drinks excluding dining out; subscription newspapers issued twice a week or more) | National Tax Agency (NTA) | Use |
| Kuwaitchecked 2026-09-25, secondary source | VAT | No VAT | — | PwC Worldwide Tax Summaries (Kuwait) | |
| Latviaverified 2026-09-25 | VAT | 21% | 12% / 5% / 0% | Value Added Tax Law (likumi.lv, official publication) | Use |
| Lithuaniaverified 2026-09-25 | VAT | 21% | 12% / 5% / 0% | Valstybine mokesciu inspekcija (VMI) | Use |
| Luxembourgverified 2026-09-25 | VAT | 17% | 14% / 8% / 3% | Portail de la fiscalite indirecte (pfi.public.lu, AED) | Use |
| Maltaverified 2026-09-25 | VAT | 18% | 12% / 7% / 5% / 0% | VAT Act (Cap. 406), legislation.mt | Use |
| Netherlandsverified 2026-09-25 | VAT | 21% | 9% / 0% | Belastingdienst (Dutch Tax Administration) | Use |
| New Zealandverified 2026-09-25 | GST | 15% | 9% effective (commercial accommodation over 4 weeks) / 0% (zero-rated, e.g. exports) | Inland Revenue (IRD) | Use |
| Norwayverified 2026-09-25 | VAT | 25% | 15% / 12% | Skatteetaten (Norwegian Tax Administration) | Use |
| Omanverified 2026-09-25 | VAT | 5% | 0% (exports, 513 essential goods, international transport); exempt financial services / residential rent | Oman Tax Authority (Tax Portal) | Use |
| Polandverified 2026-09-25 | VAT | 23% | 8% / 5% / 0% | podatki.gov.pl (Polish Ministry of Finance) | Use |
| Portugalverified 2026-09-25 | VAT | 23% | 13% / 6% (Azores 16/9/4; Madeira 22/12/5) | gov.pt (Portuguese Government): IVA guide | Use |
| Qatarverified 2026-09-25 | VAT | No VAT | — | Qatar General Tax Authority (GTA) | |
| Romaniaverified 2026-09-25 | VAT | 21% | 11% | ANAF (Romanian Tax Administration) | Use |
| Saudi Arabiaverified 2026-09-25 | VAT | 15% | 0% (exports/intl transport); exempt financial & real estate | ZATCA: Guideline on Imports and Exports under VAT (May 2026) | Use |
| Singaporeverified 2026-09-25 | GST | 9% | 0% (exports, qualifying international services) | Ministry of Finance (MOF) | Use |
| Slovakiaverified 2026-09-25 | VAT | 23% | 19% / 5% | Financna sprava SR | Use |
| Sloveniaverified 2026-09-25 | VAT | 22% | 9.5% / 5% | FURS (Financial Administration of Slovenia) | Use |
| Spainverified 2026-09-25 | VAT | 21% | 10% / 4% / 0% | Agencia Tributaria | Use |
| Swedenverified 2026-09-25 | VAT | 25% | 12% / 6% | Skatteverket | Use |
| Switzerlandverified 2026-09-25 | VAT | 8.1% | 2.6% / 3.8% (accommodation) | ESTV / Swiss Federal Tax Administration (FTA) | Use |
| United Arab Emiratesverified 2026-09-25 | VAT | 5% | 0% / exempt (some financial, residential property) | UAE Ministry of Finance | Use |
| United Kingdomverified 2026-09-25 | VAT | 20% | 5% / 0% | GOV.UK / HMRC | Use |
About these calculations
To take VAT out of a gross price 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.”
The table works it out for every standard rate in our verified country dataset.
Worked examples
- Reverse VAT at 20% (UK): gross £120.00 × 20/120 = £20.00 VAT; £120.00 − £20.00 = £100.00 net.
- Reverse VAT at 19% (Germany): gross €238.00 × 19/119 = €38.00 VAT; net €200.00 (the same as €238.00 ÷ 1.19).
- Gross from the VAT amount at 20%: VAT £50.00 × 100 ÷ 20 = £250.00 net; £250.00 + £50.00 = £300.00 gross.
A common slip: taking 20% of the gross price gives the wrong VAT, because the 20% applies to the net price. On a VAT-inclusive price at 20%, the VAT is one-sixth of the total, not one-fifth.
How the math works
Add VAT (forward): gross = net × (1 + rate ÷ 100)
Reverse VAT (gross to net): net = gross ÷ (1 + rate ÷ 100), or VAT = gross × rate ÷ (100 + rate)
From the VAT amount: net = VAT × 100 ÷ rate, then gross = net + VAT
VAT amount: vat = gross − net
Download the rate dataset
The country presets above come from our open dataset of VAT/GST standard rates — 42 jurisdictions, each checked against the source cited on its row: the national tax authority, the European Commission or another official government page for 41 of them, and a commercial tax summary for Kuwait (noted on its row). Licensed CC BY 4.0.
CSV · JSON · full table in the VAT & GST invoicing guide · how we verify this data · changelog
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.