How it works
Enter an amount, choose whether it is net (ex-VAT) or gross (inc-VAT), pick the rate (20% standard, 5% reduced, 0% zero), and we apply the VAT maths in your browser. No data leaves your device.
In detail
VAT (Value Added Tax) is the UK's consumption tax. Most goods and services are charged at the standard rate of 20%. A smaller set falls under the reduced rate of 5% (for example domestic electricity and gas, children's car seats, some mobility aids for the over-60s), and a further set is zero-rated at 0% (most food, books, newspapers, children's clothes, prescription medicines).
2026/27 VAT rates
| Rate | % | Typical items |
|---|---|---|
| Standard | 20% | Most goods & services |
| Reduced | 5% | Home energy, car seats, mobility aids |
| Zero | 0% | Food, books, children's clothes, prescriptions |
The maths
- Add VAT (net → gross): gross = net × (1 + rate). The VAT element is net × rate.
- Remove VAT (gross → net): net = gross ÷ (1 + rate). The VAT element is gross − net.
Example: a net amount of £100 at 20% becomes £120, of which £20 is VAT. A gross price of £120 contains £100 net and £20 VAT.
These figures are for guidance. The authoritative source is GOV.UK — VAT rates. Businesses must charge VAT only if they are VAT-registered (turnover above the £90,000 threshold).
Worked example · 计算示例
Worked example: a £120 price tag (standard 20% VAT)
Suppose a product is advertised at £120 including VAT, at the standard 20% rate:
- Net price (ex VAT): £120 ÷ 1.20 = £100.00.
- VAT charged: £120 − £100 = £20.00 (or 20% × £100).
- If the net price is £100, the price including VAT is £100 × 1.20 = £120.00.
Switch the calculator between net and gross for any amount and rate (standard 20%, reduced 5% or zero).
计算示例：£120 标价（标准税率 20%）
假设某商品含税标价为 £120，适用标准 20% 增值税：
- 净价（不含税）：£120 ÷ 1.20 = £100.00。
- 增值税额：£120 − £100 = £20.00（即 £100 的 20%）。
- 若已知净价为 £100，则含税价 = £100 × 1.20 = £120.00。
用本计算器可在任意金额与税率（标准 20%、减让 5%、零税率）之间互转。
FAQ
What is the UK standard VAT rate in 2026/27?
The standard VAT rate in the UK is 20%. It applies to the majority of goods and services.
When is the 5% reduced rate used?
The reduced 5% rate applies to a limited set of items such as domestic electricity and gas, children's car seats, and certain mobility aids for people aged 60 or over.
What is zero-rated VAT?
Zero-rated means VAT is charged at 0%. Common zero-rated items include most food, books and newspapers, children's clothing, and prescription medicines. They are different from 'exempt' supplies.
Do I need to charge VAT if I'm not VAT-registered?
No. Only businesses registered for VAT (generally those with taxable turnover above £90,000) charge VAT. Small traders usually price without VAT.