The UK standard VAT rate is 20%, introduced in January 2011. A reduced 5% rate applies to domestic energy and fuel, children's car seats, and some health products. Zero-rated (0%) goods include most food, children's clothing, books, newspapers, and public transport. Use this calculator to add 20% VAT to a price or remove VAT from a VAT-inclusive total.
Quick answer
United Kingdom standard VAT rate is 20%.
Add VAT to a net price or remove VAT from a gross total below. Use the editable rate field for reduced rates, special categories, or invoice checks.
Standard VAT
20%
Reduced rate
5%
Calculator
%
Change this anytime — no extra click. Verify final rates with your state or country tax authority.
£
Quick amounts
Enter an amount to see the result.
Educational tool only — not tax advice. Confirm rates before filing or pricing for customers.
All United Kingdom VAT rates
Standard Rate
Most goods and services — electronics, clothing, restaurant meals, professional services
20%
Reduced Rate
Domestic energy (gas, electricity), children's car seats, women's sanitary products, some health products, mobility aids
5%
Zero Rate
Most food, children's clothing and footwear, books, newspapers, magazines, public transport, new residential buildings, prescription drugs
0%
Type any rate directly in the rate field above to switch rates.
VAT number formatGB followed by 9 digits (e.g., GB 123456789)
Filing frequencyQuarterly (standard), Monthly (VAT Cash Accounting), or Annual
Exempt / Zero-rated categories
•Financial services
•Education
•Healthcare
•Postal services
•Insurance
•Betting and gaming
How to use and formula
How to calculate United Kingdom VAT
Enter the amount, use the standard 20% rate or type a reduced rate, then choose whether you want to add VAT to a net price or remove VAT from a gross total.
Enter the invoice, receipt, or product amount.
Check the correct VAT rate for the item category.
Use add mode for net-to-gross or reverse mode for gross-to-net.
VAT formulas
Gross = net x (1 + rate / 100)
Net = gross / (1 + rate / 100)
VAT amount = gross - net
Example at 20%: £100 net becomes £120.00 gross.
United Kingdom VAT examples
Fast checks for adding or removing VAT at the most common rates.
Add 20% VAT to £100.00
£120.00 gross
£100.00 x 20% = £20.00 VAT.
Remove 20% VAT from £120.00
£100.00 net
£120.00 ÷ 1.20 = £100.00 before VAT.
Official United Kingdom VAT source
Rates and rules on this page were last reviewed in January 2026 against https://www.gov.uk/vat-rates. Use the linked authority for filing, registrations, or address-specific compliance.
UK VAT Rates — 2026
The United Kingdom has three VAT rates. The standard 20% rate applies to most goods and services. The reduced 5% rate covers domestic energy (gas and electricity), children's car seats, women's sanitary products, and some health and mobility products. Zero-rated goods — technically taxed at 0% but still 'VAT-rated' — include most food, children's clothing, books, newspapers, prescription drugs, and public transport tickets. VAT-exempt categories (not subject to VAT at all) include financial services, education, healthcare, and insurance.
How to Add VAT in the UK
To add 20% UK VAT to a net (ex-VAT) price: multiply by 1.20. A net price of £500 becomes £600 including VAT. The VAT amount is £100. Formula: VAT amount = net price × 0.20; gross price = net price × 1.20. For the 5% reduced rate: multiply by 1.05. For zero-rated: no calculation needed (0% VAT).
How to Remove VAT from a UK Price (Reverse VAT)
To remove 20% VAT from a gross (VAT-inclusive) price: divide by 1.20. A gross price of £240 has a net price of £200 (£240 ÷ 1.20). The VAT element is £40. Formula: net price = gross price ÷ 1.20; VAT amount = gross price − net price. For the 5% reduced rate: divide by 1.05. This reverse VAT calculation is useful for expense claims, bookkeeping, and checking invoices.
UK VAT Registration
UK businesses must register for VAT once their taxable turnover exceeds £90,000 in any rolling 12-month period. Registration can be done voluntarily at any time below this threshold — useful for reclaiming input VAT. VAT returns are normally submitted quarterly via Making Tax Digital (MTD) compliant accounting software. Businesses can also apply for the Flat Rate Scheme (FRS) if their taxable turnover is under £150,000.
UK VAT After Brexit
Since leaving the EU on 1 January 2021, the UK has operated its own VAT system independent of EU VAT rules. Imports from the EU are now subject to the same VAT treatment as non-EU imports. Northern Ireland has a separate protocol that means it continues to follow EU VAT rules for goods (but not services). UK VAT numbers are prefixed with 'GB' rather than the EU country code.
Common mistakes to avoid
Using 20% for every item
United Kingdom may have reduced, zero-rated, or exempt supplies. Match the product category before applying the standard rate.
Subtracting the percentage from a gross price
To extract VAT, divide by 1 + rate/100 — do not subtract 20% from the total.
United Kingdom VAT — frequently asked questions
What is the UK VAT rate in 2026?
The UK standard VAT rate is 20%. A reduced 5% rate applies to domestic energy, children's car seats, and some health products. Zero-rated goods include most food, children's clothing, books, and public transport.
How do I remove VAT from a price in the UK?
To remove 20% VAT from a VAT-inclusive price, divide by 1.20. For example: £120 ÷ 1.20 = £100 (the ex-VAT price). Or use our reverse VAT calculator above.
How do I add 20% VAT to a price?
To add 20% VAT: multiply the ex-VAT price by 1.20. For example: £100 × 1.20 = £120 (the VAT-inclusive price). You can also use our calculator above.
What items are zero-rated for VAT in the UK?
Zero-rated (0% VAT) goods in the UK include most food for home consumption, children's clothing and footwear (under 14), books and newspapers, prescription medicines, public transport, and new residential properties.
What is the UK VAT registration threshold?
UK businesses must register for VAT when their taxable turnover exceeds £90,000 in any 12-month period (as of 2024/25). VAT registration can be done voluntarily below this threshold.
Use this page to add VAT, remove VAT, or check invoice math for United Kingdom. For filing, registration, refunds, or special categories, confirm the current rule with the official source because reduced rates and exemptions can change.
Disclaimer: VAT rates and rules change. This page is for informational purposes only and does not constitute tax advice. Always verify current rates with the official United Kingdom tax authority or a qualified tax professional before making filing or business decisions.