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UK VAT calculator

UK VAT is charged at a standard rate of 20%, a reduced rate of 5% and a zero rate of 0%, and a business must register once its taxable turnover passes £90,000 in a rolling 12 months.

Add 20% VAT to a net price or take it out of a VAT-inclusive one, with the 5% reduced and 0% zero rates, using HMRC's 2026 rates. Runs in your browser.

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UK rates and thresholds in force on 30 October 2026 (GOV.UK, VAT Notice 700/1 supplement updated 5 August 2026, and the Budget of 28 October 2026). Reviewed 30 October 2026.

The calculator applies the rate you choose. Whether a supply is standard-rated, reduced-rated or zero-rated depends on HMRC's rules for that product or service.

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Your inputs are saved as a draft in this browser only. Nothing is uploaded.

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Inputs

Used only when the rate is Custom rate below.

Result

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Net amount£100.00
VAT at 20%£20.00
Gross amount£120.00
Rate used20% standard rate

Domestic electricity in Great Britain is temporarily zero-rated from 1 October 2026 to 31 March 2027 (HMRC Revenue and Customs Brief 10 (2026)); Budget 2026 announced an extension to 30 June 2027. Northern Ireland electricity and gas stay at 5%.

Country: United Kingdom (GBP)
VAT rate: 20% (standard rate)
Calculation: VAT added to a net amount
Net amount: £100.00
VAT: £20.00
Gross amount: £120.00
Rates in United Kingdom: standard 20%, reduced 5%, zero 0%
VAT registration: required once taxable turnover in the last 12 months, or expected in the next 30 days exceeds £90,000; you can deregister below £88,000.
Rates reviewed 30 Oct 2026.

Examples

Add 20% VAT

£250 net at 20%: VAT £50, gross £300.

Remove 20% VAT

£300 including VAT: £300 ÷ 1.2 = £250 net, so the VAT is £50. At 20%, the VAT in a VAT-inclusive price is always one sixth of it.

Reduced rate of 5%

£400 net at 5%: VAT £20, gross £420. Remove 5% VAT by dividing by 1.05, or take one twenty-first of the gross.

Zero-rated sale

£400 net at 0%: VAT £0, gross £400. The sale is still a taxable supply that counts towards the £90,000 threshold.

Domestic electricity in Great Britain

From 1 October 2026 to 31 March 2027 domestic electricity in Great Britain is zero-rated. Gas, and electricity in Northern Ireland, stay at 5%.

How to use it

  1. Keep the country set to United Kingdom and choose the standard (20%), reduced (5%) or zero rate.
  2. Enter the amount.
  3. Choose Add VAT to work up from a net price, or Remove VAT to work back from a price that includes VAT.
  4. Read the net, VAT and gross amounts in pounds, then copy, download or print them.

Questions

What are the UK VAT rates in 2026?
20% standard, 5% reduced and 0% zero rate. The standard rate has been 20% since 4 January 2011. A temporary 0% rate applies to domestic electricity in Great Britain from 1 October 2026 to 31 March 2027, and the Budget of 28 October 2026 announced an extension to 30 June 2027.
How do I calculate VAT from a VAT-inclusive price?
Divide by 1.2 to get the net price, or divide by 6 to get the VAT. £60 including VAT is £50 net plus £10 VAT. At 5%, divide by 1.05, or by 21 to get the VAT.
When do I have to register for VAT?
When your taxable turnover goes over £90,000 in a rolling 12-month period, or you expect it to go over £90,000 in the next 30 days on its own. You can deregister if it falls below £88,000. Both thresholds stay the same for 2026/27 and 2027/28.
Does this work for Northern Ireland?
Yes. The UK rates apply in Northern Ireland, except that the temporary 0% on domestic electricity covers Great Britain only, so Northern Ireland electricity stays at 5%. Northern Ireland businesses trading goods with the EU use VAT numbers that start with XI.
How do I put the VAT on an invoice?
Use the UK VAT invoice generator, which shows the VAT rate and the VAT amount for each rate on the invoice. Check the result against HMRC's invoice guidance before you send it.
Is this calculator connected to HMRC?
No. It is a standalone calculator with the rates written in and dated. It does not file returns or look anything up with HMRC.
Is my data sent anywhere?
No. The calculation runs entirely in your browser and nothing is uploaded.

Sources

Last reviewed