UK VAT Calculator 2025/26

Add or remove VAT instantly. Enter an amount, choose your rate, and see the net, VAT, and gross breakdown for standard, reduced, or zero-rated supplies.

Calculate VAT →

£
Enter the amount you want to calculate VAT on
Select the VAT rate that applies to your transaction
📈 Your VAT Breakdown
Net Amount £0.00
VAT Amount £0.00
Gross Amount £0.00
ItemAmount
Net Amount (excluding VAT)£0.00
VAT Rate Applied20%
VAT Amount£0.00
Gross Amount (including VAT)£0.00

💸 How UK VAT Works

VAT (Value Added Tax) is charged on most goods and services in the UK. If you are VAT-registered, you add VAT to your prices (output tax) and can reclaim the VAT you pay on business purchases (input tax). The difference is paid to HMRC.

Standard rate 20% — Applies to most goods and services
Reduced rate 5% — Domestic fuel, children's car seats, home renovations
Zero rate 0% — Food, books, children's clothing, public transport
Threshold £90,000 — Register for VAT if your turnover exceeds this
Tax Disclaimer: This calculator provides estimates for informational purposes only. VAT calculations and rates are subject to change. Always consult HMRC guidance or a qualified tax professional for advice specific to your situation.

Frequently Asked Questions

Everything you need to know about UK VAT, rates, registration, and compliance

VAT (Value Added Tax) is a consumption tax charged on most goods and services in the United Kingdom. It is collected by VAT-registered businesses at each stage of the supply chain, with the cost ultimately borne by the end consumer. HMRC administers VAT, and businesses must charge the appropriate rate, file regular returns, and keep digital records under Making Tax Digital.
The standard VAT rate of 20% applies to the majority of goods and services in the UK, including electronics, clothing, professional services, and hospitality. The reduced rate of 5% applies to specific items such as domestic fuel and power, children's car seats, and certain home renovation work for people who are elderly or disabled. Zero-rated supplies (0%) include most food, children's clothing, books and newspapers, public transport, and prescription medicines.
For 2025/26, the VAT registration threshold is £90,000 of taxable turnover over a rolling 12-month period. If your total VAT-taxable turnover exceeds this threshold at any point, you must register for VAT with HMRC within 30 days. You can also voluntarily register for VAT if your turnover is below the threshold. Voluntary registration can be beneficial if you want to reclaim VAT on business purchases or your customers are other VAT-registered businesses.
If you are VAT-registered, you must charge VAT on all taxable supplies you make. The rate depends on the type of goods or services you provide. You issue a VAT invoice showing the VAT amount, and you include the output VAT in your VAT return. If you are not VAT-registered (because your turnover is below £90,000), you do not charge VAT but also cannot reclaim VAT on your own business purchases.
A full VAT invoice must include: your VAT registration number, the invoice date, a unique sequential invoice number, your business name and address, the customer's name and address, a clear description of the goods or services, the date of supply (tax point), the unit price and quantity, the net amount excluding VAT, the VAT rate(s) applied, the total VAT amount payable, and the gross total including VAT. For sales under £250, a simplified invoice with fewer details is acceptable.
The Flat Rate Scheme is a simplified VAT accounting method available to businesses with expected taxable turnover (excluding VAT) of £150,000 or less. Instead of calculating the difference between output VAT and input VAT, you simply pay a fixed percentage of your total gross turnover (including VAT) to HMRC. The percentage varies by business sector, typically between 4% and 14.5%. You cannot reclaim VAT on most purchases, but you keep the difference between what you charge customers and what you pay HMRC.
Most VAT-registered businesses must submit VAT returns quarterly, meaning four returns each year. The return and any payment are due one calendar month and 7 days after the end of the accounting period. Some businesses may qualify for the Annual Accounting Scheme, which allows you to submit one return per year with advance payments spread across the year. Late submissions and late payments can result in penalties and interest charges from HMRC.
Under HMRC's Making Tax Digital (MTD) for VAT, all VAT-registered businesses must keep digital records and submit VAT returns using MTD-compatible software. You must keep digital records of all supplies made and received, as well as any adjustments. This applies to all businesses regardless of turnover since November 2022. The software must be able to receive information digitally from HMRC, calculate VAT amounts, and submit returns digitally. HMRC provides a list of compatible software products.

What Is UK VAT and How Does It Work?

Value Added Tax (VAT) is a consumption tax that applies to most goods and services in the United Kingdom. Introduced in 1973 following the UK's entry into the European Economic Community, VAT has become one of the government's most significant sources of revenue. Unlike a sales tax that is charged only at the point of sale to the end consumer, VAT is collected at every stage of the supply chain. Businesses can reclaim the VAT they pay on their own business purchases (input tax), meaning the tax burden ultimately falls on the final consumer. This system creates a self-policing mechanism where each business in the chain has an incentive to ensure VAT is properly accounted for.

How to Calculate VAT: Add and Remove VAT Explained

Calculating VAT is straightforward once you understand the two main operations. To add VAT to a net amount, multiply the net amount by the VAT rate to find the VAT amount, then add it to the net to get the gross total. For example, if you have a net price of £100 at 20% VAT, the VAT is £20 (£100 x 0.20) and the gross price is £120. To remove VAT from a gross price (to find the net amount when VAT is already included), divide the gross by 1 + the VAT rate. For £120 including 20% VAT, the net is £100 (£120 / 1.20) and the VAT is £20. Our calculator handles both operations instantly for any VAT rate.

VAT Rates in the UK for 2025/26

The UK has three main VAT rates for 2025/26. The standard rate of 20% applies to most goods and services, including adult clothing, electronics, household items, professional services, and hospitality. The reduced rate of 5% covers domestic fuel and power, children's car seats, mobility aids for the elderly, and certain home renovation work under the reduced rate scheme. The zero rate of 0% applies to essential items including most food and drink (but not restaurant meals or hot takeaway food), children's clothing and footwear, books and newspapers, public transport, and prescription medicines. Some supplies, such as insurance, education, and certain financial services, are exempt from VAT entirely.

VAT Tips for Small Businesses and Freelancers