What is UK VAT?
VAT (Value Added Tax) is a consumption tax added to goods and services in the United Kingdom. The standard UK VAT rate is 20%, with reduced rates of 5% (home energy, child car seats) and 0% (most food, children's clothing, books, newspapers).
Businesses with taxable turnover above £90,000 (2025/26 threshold) must register for VAT, charge it on sales, and submit quarterly VAT returns to HMRC. VAT-registered businesses can reclaim VAT paid on business purchases (input tax).
Unlike US sales tax which is added at the point of sale, UK prices displayed to consumers almost always include VAT. Business-to-business (B2B) prices are typically quoted excluding VAT. This calculator helps you convert between VAT-inclusive and VAT-exclusive prices.
VAT was introduced in the UK in 1973 when Britain joined the European Economic Community. After Brexit, the UK maintains its own VAT system independent of EU rules, though the standard rate has remained at 20% since 2011.
Formula
Adding VAT: VAT Amount = Net Price × VAT Rate / 100 Gross Price = Net Price + VAT Amount
Removing VAT: Net Price = Gross Price / (1 + VAT Rate / 100) VAT Amount = Gross Price − Net Price
Example — £1,000 + 20% VAT: VAT = £1,000 × 20/100 = £200 Gross = £1,200
Reverse: £1,200 including VAT: Net = £1,200 / 1.20 = £1,000 VAT = £200
UK VAT Rates: - Standard: 20% (most goods and services) - Reduced: 5% (home energy, sanitary products, child car seats) - Zero: 0% (most food, children's clothing, books, public transport) - Exempt: Financial services, insurance, education, health
How to use this UK VAT Calculator?
1. Enter the amount (either net/ex-VAT or gross/inc-VAT price). 2. Select the VAT rate (20% standard, 5% reduced, or custom). 3. See the VAT amount, price with VAT, and price without VAT.
For invoicing: enter the net price to calculate VAT and gross total. For receipts: the 'Price Excluding VAT' field shows the net price from a VAT-inclusive amount.