VAT Calculator

Add VAT to a net price, or work backwards from a gross price to find the tax it contains. Both directions show the net, VAT and gross amounts.

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Amount

VAT rate

UK 20%, France 20%, Germany 19%, Spain 21%, Ireland 23%

Gross amount (including VAT)

120

Net (excl. VAT): 100
VAT at 20%: 20
Gross (incl. VAT): 120

100 × (1 + 20 ÷ 100) = 120

Adding and removing VAT are not symmetrical

This is where most VAT mistakes happen. Adding 20% VAT to £100 gives £120. But removing 20% VAT from £120 does not mean subtracting 20% of £120, which would give £96.

The tax was charged on the net amount, not the gross, so you have to divide rather than subtract. £120 ÷ 1.20 = £100, and the VAT is the £20 difference.

Add:    gross = net × (1 + rate ÷ 100)
Remove: net   = gross ÷ (1 + rate ÷ 100)

The VAT fraction shortcut

Accountants often use a fraction to extract VAT from a gross figure in one step. At 20% the fraction is 1/6, so the VAT in £120 is £120 ÷ 6 = £20.

The fraction is rate ÷ (100 + rate). At 20% that is 20/120 = 1/6; at 19% it is 19/119; at 21% it is 21/121.

20% VAT → divide the gross by 6
19% VAT → multiply the gross by 19/119
21% VAT → multiply the gross by 21/121
5% VAT → divide the gross by 21

Standard rates across Europe

Rates vary by country and by the type of goods. Most countries also have reduced rates for essentials such as food, books, medicine and public transport, and some items are zero-rated or exempt entirely.

Check the applicable rate for your specific goods rather than assuming the standard rate applies.

United Kingdom — 20% standard, 5% reduced
France — 20% standard, 10% and 5.5% reduced
Germany — 19% standard, 7% reduced
Spain — 21% standard, 10% and 4% reduced
Italy — 22% standard, 10% and 4% reduced
Ireland — 23% standard, 13.5% and 9% reduced

Frequently asked questions

How do I remove 20% VAT from a price?

Divide the gross price by 1.20, not by subtracting 20%. £120 ÷ 1.20 = £100 net, so the VAT is £20. Subtracting 20% would wrongly give £96.

What is the VAT fraction?

A shortcut for extracting VAT from a gross amount in one step. It is rate ÷ (100 + rate), so at 20% it is 1/6 — divide the gross by 6 to get the VAT.

Why can I not just subtract the percentage?

Because the VAT was calculated on the net amount, which is smaller than the gross. Subtracting the rate from the gross takes the percentage of the wrong base and always under-states the net.

What is the difference between zero-rated and exempt?

Zero-rated goods are taxable at 0%, so the seller can still reclaim VAT on their own costs. Exempt goods are outside the VAT system entirely, and the seller cannot reclaim input VAT. The customer pays nothing either way.

Is VAT the same as sales tax?

No. VAT is collected at every stage of production with businesses reclaiming what they paid, so only the final consumer bears it. US sales tax is charged only once, at the point of retail sale.