United Kingdom VAT Calculator & Rate
United Kingdom VAT calculator
VAT = 100.00 × 20% = 20.00; gross = 100.00 + 20.00 = 120.00
How much is VAT in the United Kingdom?
GOV.UK: standard rate 20% (from 4 January 2011, up from 17.5%); reduced rate 5% (e.g. children's car seats, home energy); zero rate 0% (e.g. most food, children's clothes).
United Kingdom VAT worked examples
| Rate | Tax share of a gross price | Net 100 → tax / gross | Net 1,000 → tax / gross | Gross 100 → tax / net | Gross 1,000 → tax / net |
|---|---|---|---|---|---|
| 20% standard | 20/120 ≈ 16.6667% | 20.00 / 120.00 | 200.00 / 1,200.00 | 16.67 / 83.33 | 166.67 / 833.33 |
| 5% | 5/105 ≈ 4.7619% | 5.00 / 105.00 | 50.00 / 1,050.00 | 4.76 / 95.24 | 47.62 / 952.38 |
About this page
Worked in whole cents: the tax is rounded to the nearest cent (half a cent goes up) and the other amount is the difference, so the boxes always add up. From a gross amount the tax is gross × rate ÷ (100 + rate); from a typed tax amount the net is worked back and your tax amount stays as typed. Your tax authority may set its own rounding rules for invoices.
Add VAT: gross = net × (1 + rate ÷ 100). Extract VAT: tax = gross × rate ÷ (100 + rate), and net = gross − tax.
HMRC calls this share the VAT fraction: "with VAT at 20% the VAT fraction is: 20⁄120 (twenty one hundred and twentieths), which is the same as one-sixth" (VAT Notice 700, para 7.3.1).
Not tax advice. Rates were last verified on the date shown; confirm with the linked official source before invoicing.