UK VAT Calculator 2026 – Add or Remove VAT (20%, 5%)
Free United Kingdom VAT calculator: add or remove VAT at 20%, 5% with a live breakdown, plus the registration threshold, filing rules and invoice requirements as of September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
VAT rates in the UK
Every rate below is selectable in the calculator. The lists of goods and services are typical examples, not the full legal definitions.
| Rate | % | Typically applies to |
|---|---|---|
| Standard rate | 20% | Most goods and services |
| Reduced rate | 5% | Some goods and services, e.g. home energy and children's car seats |
| Zero rate | 0% | Zero-rated goods and services, e.g. most food and children's clothes |
Special territories
Northern Ireland follows EU VAT rules for goods under the Windsor Framework (XI-prefixed VAT numbers for NI-EU goods trade); services follow UK rules
Registration threshold
Must register if taxable turnover in the last 12 months goes over GBP 90,000, or is expected to in the next 30 days (since 1 Apr 2024). Can deregister below GBP 88,000
Returns and payment
Usually quarterly (every 3 months); file and pay online by 1 calendar month and 7 days after the period end. Making Tax Digital: all VAT-registered businesses keep digital records and file via compatible software
What an invoice must show
A full tax invoice must show:
Simplified VAT invoice allowed for supplies up to GBP 250 including VAT (not for exempt supplies)
- Full VAT invoice must show the seller's VAT number and VAT separately
- Amounts on simplified invoices shown in sterling, with the VAT rate charged
E-invoicing
No mandate today. Government confirmed mandatory e-invoicing for all B2B and B2G VAT invoices from April 2029 (decentralised model, B2C excluded, no real-time reporting); roadmap due at Budget 2026
Tax and e-invoicing rules in the UK · Making Tax Digital for VAT: UK rules explained
Recent changes
Registration threshold raised from GBP 85,000 to GBP 90,000 and deregistration from GBP 83,000 to GBP 88,000 on 1 April 2024. No rate change 2024-2026
How the calculation works
Adding VAT multiplies the net price by (1 + rate). Removing VAT divides the gross price by (1 + rate). Subtracting the rate from the gross price gives the wrong answer: 19% of 119 is 22.61, but the VAT included in 119 at 19% is 19.00. Amounts are rounded to two decimals at the end.
Frequently asked questions
What is the VAT rate in the UK?
The standard VAT rate in the UK is 20%. Other rates of 5% apply to the goods and services listed in the table on this page.
How do I add VAT to a net price?
Multiply the net price by 1.20 (1 plus the 20% standard rate). For example, £100.00 × 1.20 = £120.00, of which £20.00 is VAT.
How do I work out the VAT included in a gross price?
Divide the gross price by 1.20. For example, £120.00 ÷ 1.20 = £100.00 net, so the VAT included is £20.00. Taking 20% of the gross price would overstate the tax.
When does a business have to register for VAT in the UK?
Must register if taxable turnover in the last 12 months goes over GBP 90,000, or is expected to in the next 30 days (since 1 Apr 2024). Can deregister below GBP 88,000
How often are VAT returns filed in the UK?
Usually quarterly (every 3 months); file and pay online by 1 calendar month and 7 days after the period end. Making Tax Digital: all VAT-registered businesses keep digital records and file via compatible software
Are these rates up to date?
They were checked against HM Revenue and Customs (HMRC) and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- VAT rates — GOV.UK
- Register for VAT: when to register — GOV.UK
- Cancel your VAT registration — GOV.UK
- VAT: increasing the registration and deregistration thresholds — GOV.UK / HMRC
- Sending a VAT Return: when to do a VAT Return — GOV.UK
- VAT Notice 700/22: Making Tax Digital for VAT — HMRC
- Record keeping for VAT (VAT Notice 700/21) - simplified invoices — HMRC
- Promoting electronic invoicing across UK businesses and the public sector - consultation response — GOV.UK / HMRC and DBT
- VAT on movements of goods between Northern Ireland and the EU — HMRC
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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