UK VAT Calculator
Add or remove VAT at 20%, 5% or 0%, and see what you would pay on the Flat Rate Scheme for your trade.
A UK VAT calculator adds or removes VAT at 20%, 5% or 0%: to add VAT at 20% multiply the net price by 1.2, and to remove it divide the gross price by 1.2. The registration threshold for 2026/27 is £90,000 of taxable turnover in any rolling 12 months, and the deregistration threshold is £88,000.
Total including VAT
£0.00
Adding VAT at 20%
| Rate | Net | VAT | Gross |
|---|---|---|---|
| 20% | £0.00 | £0.00 | £0.00 |
| 5% | £0.00 | £0.00 | £0.00 |
| 0% | £0.00 | £0.00 | £0.00 |
VAT on common amounts
Each amount links to its own page with the add and remove figures at every rate. The VAT registration threshold is £90,000 of taxable turnover in any rolling 12 months, and you can deregister once turnover falls below £88,000.
Flat Rate Scheme percentages by sector, 2026/27
You apply the percentage to your VAT inclusive turnover. Limited cost businesses use 16.5% regardless of sector, and every business gets 1% off in its first year of VAT registration.
| Sector | Flat rate | First year |
|---|---|---|
| Accountancy or book-keeping | 14.5% | 13.5% |
| Advertising | 11% | 10% |
| Agricultural services | 11% | 10% |
| Any other activity not listed elsewhere | 12% | 11% |
| Architect, civil and structural engineer or surveyor | 14.5% | 13.5% |
| Boarding or care of animals | 12% | 11% |
| Business services not listed elsewhere | 12% | 11% |
| Catering services including restaurants and takeaways | 12.5% | 11.5% |
| Computer and IT consultancy or data processing | 14.5% | 13.5% |
| Computer repair services | 10.5% | 9.5% |
| Entertainment or journalism | 12.5% | 11.5% |
| Estate agency or property management services | 12% | 11% |
| Farming or agriculture not listed elsewhere | 6.5% | 5.5% |
| Film, radio, television or video production | 13% | 12% |
| Financial services | 13.5% | 12.5% |
| Forestry or fishing | 10.5% | 9.5% |
| General building or construction services | 9.5% | 8.5% |
| Hairdressing or other beauty treatment services | 13% | 12% |
| Hiring or renting goods | 9.5% | 8.5% |
| Hotel or accommodation | 10.5% | 9.5% |
| Investigation or security | 12% | 11% |
| Labour-only building or construction services | 14.5% | 13.5% |
| Laundry or dry-cleaning services | 12% | 11% |
| Lawyer or legal services | 14.5% | 13.5% |
| Library, archive, museum or other cultural activity | 9.5% | 8.5% |
| Management consultancy | 14% | 13% |
| Manufacturing fabricated metal products | 10.5% | 9.5% |
| Manufacturing food | 9% | 8% |
| Manufacturing not listed elsewhere | 9.5% | 8.5% |
| Manufacturing yarn, textiles or clothing | 9% | 8% |
| Membership organisation | 8% | 7% |
| Mining or quarrying | 10% | 9% |
| Packaging | 9% | 8% |
| Photography | 11% | 10% |
| Post offices | 5% | 4% |
| Printing | 8.5% | 7.5% |
| Publishing | 11% | 10% |
| Pubs | 6.5% | 5.5% |
| Real estate activity not listed elsewhere | 14% | 13% |
| Repairing personal or household goods | 10% | 9% |
| Repairing vehicles | 8.5% | 7.5% |
| Retailing food, confectionery, tobacco, newspapers or children's clothing | 4% | 3% |
| Retailing not listed elsewhere | 7.5% | 6.5% |
| Retailing pharmaceuticals, medical goods, cosmetics or toiletries | 8% | 7% |
| Retailing vehicles or fuel | 6.5% | 5.5% |
| Secretarial services | 13% | 12% |
| Social work | 11% | 10% |
| Sport or recreation | 8.5% | 7.5% |
| Transport or storage, including couriers, freight, removals and taxis | 10% | 9% |
| Travel agency | 10.5% | 9.5% |
| Veterinary medicine | 11% | 10% |
| Wholesaling agricultural products | 8% | 7% |
| Wholesaling food | 7.5% | 6.5% |
| Wholesaling not listed elsewhere | 8.5% | 7.5% |
Source: GOV.UK: VAT Flat Rate Scheme; GOV.UK: VAT thresholds. Last updated .
Source: GOV.UK: VAT rates; GOV.UK: VAT Flat Rate Scheme; GOV.UK: VAT thresholds. Last updated .
How to use the vat calculator
How do I add VAT to a price?
Multiply the net amount by one plus the rate. At the standard rate of 20% that is net × 1.2; at the reduced rate of 5% it is net × 1.05; at 0% the price does not change. A £1,000 net invoice at 20% becomes £1,200.00 gross, of which £200.00 is VAT.
How do I remove VAT from a gross price?
Divide the gross amount by the same multiplier. £1,200.00 ÷ 1.2 = £1,000.00 net, and the VAT is the difference. Do not take 20% off the gross figure: 20% of £1,200.00 is £240.00, which is wrong.
| Rate | Typical use | Add VAT | Remove VAT |
|---|---|---|---|
| Standard 20% | Most goods and services | × 1.2 | ÷ 1.2 |
| Reduced 5% | Home energy, child car seats, some renovations | × 1.05 | ÷ 1.05 |
| Zero 0% | Most food, books, children’s clothes | × 1 | ÷ 1 |
What does the Flat Rate Scheme calculator show?
On the Flat Rate Scheme you still charge customers 20%, but you pay HMRC a fixed percentage of your gross turnover and keep the difference instead of reclaiming VAT on purchases. The percentage depends on your sector: 14.5% for IT consultancy, 9.5% for general building, and 16.5% if you are a limited cost trader whose goods cost under 2% of turnover or under £1,000 a year. You get a 1% discount in your first year of registration.
Example: an IT contractor invoices £10,000 including VAT in a quarter. At 14.5% they pay HMRC £1,450.00. Under standard accounting the VAT in that turnover is £1,666.67, less whatever they reclaim on purchases. Pick the sector in the calculator and it shows both figures side by side, so you can see which route leaves more in your account.
When do I have to register for VAT?
When your VAT-taxable turnover in any rolling 12 months passes £90,000, or you expect it to pass £90,000 in the next 30 days alone. You can deregister once turnover falls below £88,000. Our VAT threshold guide walks through the rolling test with a worked example, and the invoice generator adds the VAT lines once you are registered.
Frequently asked questions
- How do I work out the VAT from a gross amount?
- Divide the gross by 1.2 to get the net, then subtract the net from the gross. For a 20% sale the VAT is always one sixth of the gross figure. Select “Remove VAT” in the calculator and it does both steps for you.
- What is 20% VAT on £100?
- VAT at 20% on £100 is £20.00, giving a gross price of £120.00. If £100 is the price you were charged including VAT, the VAT inside it is £16.67.
- Which VAT rate applies to my sale?
- Most goods and services are standard rated at 20%. The reduced rate of 5% covers a short list including domestic fuel and some energy-saving work, and 0% applies to most food, books and children’s clothing. Exempt supplies such as insurance and most financial services have no VAT at all and do not count towards the £90,000 threshold.
- Is the Flat Rate Scheme worth joining?
- It helps if you have few VAT-able purchases and a low sector rate. If your goods cost under 2% of turnover you are a limited cost trader and pay 16.5%, which is usually worse than standard accounting. Run your real quarterly figures through both options before you apply.
- Do I charge VAT if I am not VAT-registered?
- No. You cannot charge or show VAT on an invoice unless you are registered, and you cannot reclaim VAT on purchases either. Once your rolling 12 month turnover passes £90,000 you must register within 30 days of the end of the month you went over.
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Read next
- What must a UK invoice legally include?The details every UK invoice must show, the extra items a VAT invoice needs, and what sole traders and limited companies must add.
- VAT registration threshold: when you must registerThe current UK VAT threshold, how the rolling 12 month test works, what happens when you go over it and whether voluntary registration pays.
Cite this page: “UK VAT Calculator”, SoleKit, https://solekit.co.uk/vat-calculator