UK VAT Calculator 2026/27
UK VAT calculator 2026/27 - add VAT to a net price or remove it from a gross price at the 20% standard, 5% reduced or 0% zero rate.
Add VAT to a net price, or extract VAT from a gross price. Switch between 20% standard, 5% reduced and 0% zero-rated. Verified against HMRC gov.uk rates. The VAT registration threshold is £90,000 of taxable turnover (rolling 12 months, or expected in the next 30 days alone), per gov.uk.
UK VAT rates 2026/27
| Rate | % | Applies to (examples) |
|---|---|---|
| Standard | 20% | Most goods and services |
| Reduced | 5% | Domestic fuel and power, mobility aids for older people, children's car seats, grant-funded heating equipment for qualifying people |
| Zero | 0% | Most food, books and newspapers, children's clothing, public passenger transport, new-build housing; energy-saving materials installed in homes until 31 March 2027 (5% from 1 April 2027, VAT Notice 708/6) |
Worked examples (20% standard rate)
- £100 net + 20% VATGross £120VAT £20 - Net £100
- £250 net + 20% VATGross £300VAT £50 - Net £250
- £1,000 net + 20% VATGross £1,200VAT £200 - Net £1,000
- £5,000 net + 20% VATGross £6,000VAT £1,000 - Net £5,000
Related calculators
Other UK tax calculators that pair with the VAT.
Frequently asked questions
What is the standard UK VAT rate?
The standard UK VAT rate is 20%, applied to most goods and services. It has been at 20% since 4 January 2011 and remains unchanged for the 2026/27 tax year.
What is the reduced VAT rate (5%) for?
The 5% reduced rate covers domestic fuel and power (electricity and gas for home use), mobility aids for older people, children's car seats, grant-funded installation of heating equipment in a qualifying person's home, and a few other categories. Energy-saving materials installed in homes (insulation, heat pumps, solar panels) are zero-rated from 1 May 2023 to 31 March 2027 and revert to 5% from 1 April 2027 (HMRC VAT Notice 708/6). Most household consumer goods are at the 20% standard rate.
What is zero-rated VAT?
Zero-rated supplies have a VAT rate of 0%, meaning no VAT is charged but the supply is still VAT-able (so input VAT can be reclaimed by the seller). Zero-rated categories include most food, books and newspapers, children's clothing and footwear, public passenger transport, and new-build residential property. Zero-rated is not the same as VAT-exempt.
How do I work out VAT from a gross price?
To extract VAT from a gross price at the 20% standard rate, divide the gross by 1.20 to get the net, then subtract the net from the gross to get the VAT. Or use the "VAT fraction" of 1/6: VAT = gross x (1/6). At the 5% reduced rate, divide gross by 1.05 (VAT fraction 1/21).
What is the UK VAT registration threshold?
A business must register for VAT with HMRC when its taxable turnover over a rolling 12-month period exceeds £90,000, or when it expects taxable turnover in the next 30 days alone to exceed £90,000 (threshold in force from 1 April 2024). Voluntary registration is available below the threshold and can be tax-advantageous when most customers are themselves VAT-registered (input VAT recoverable).
Do I charge VAT to customers outside the UK?
Generally no for goods exported outside the UK (zero-rated) and varies for services depending on the place-of-supply rules. Goods sent from Great Britain to the EU are exports since Brexit, but goods sent from Northern Ireland to the EU follow separate Northern Ireland-EU movement rules under the Windsor Framework (HMRC VAT Notice 703, section 2.2). Detailed VAT rules on cross-border supplies depend on the specific transaction type - consult HMRC guidance or a VAT specialist.