VAT calculator: add or remove UK VAT

Most goods and services in the UK carry VAT at the standard rate of 20%. Some, such as home energy and children's car seats, use the reduced rate of 5%, and others, such as most food and children's clothes, are zero rated.

Enter a price and choose whether you want to add VAT or find the VAT inside a price that already includes it.

How it's calculated

To add VAT, multiply the net price by the rate. At 20%, £100 becomes £120.
To remove VAT, divide the gross price by 1 plus the rate. At 20% you divide by 1.2, so £120 becomes £100.
Taking 20% off a gross price does not work: from £120 it gives £96 instead of £100.

An example

A £99.99 price including VAT at the standard rate is £83.33 before VAT, with £16.66 of VAT inside.

Frequently asked questions

What is the VAT fraction?

At the standard rate it is 1/6. Multiply a VAT-inclusive price by 1/6 to find the VAT in it. At the reduced rate the fraction is 1/21.

What is the difference between zero rated and exempt?

Zero rated items are taxable at 0%, so a business selling them can still reclaim VAT on its costs. Exempt items are outside VAT altogether, and VAT on the costs of making them usually cannot be reclaimed.

When does a business have to register for VAT?

When its VAT taxable turnover goes over the registration threshold in any rolling 12 months. Businesses below it can still register voluntarily.