VAT on £100
Add or remove VAT at 20%, 5%, 0% on £100, with the net, VAT and gross figures.
Adding 20% VAT to £100 gives £120.00, of which £20.00 is VAT. Removing 20% VAT from £100 gives £83.33 net, with £16.67 of VAT inside the price. At the 5% reduced rate the VAT is £5.00 when added and £4.76 when removed; at 0% nothing changes.
£100 at every VAT rate
| Calculation | Net | VAT | Gross |
|---|---|---|---|
| Add 20% | £100.00 | £20.00 | £120.00 |
| Remove 20% | £83.33 | £16.67 | £100.00 |
| Add 5% | £100.00 | £5.00 | £105.00 |
| Remove 5% | £95.24 | £4.76 | £100.00 |
| Add 0% | £100.00 | £0.00 | £100.00 |
| Remove 0% | £100.00 | £0.00 | £100.00 |
What £100 looks like with and without VAT
£100 sits in the range of a typical supplier invoice, a software subscription paid annually, or a day of someone else's time. If you receive an invoice for £100 plus VAT, the total to pay is £120.00 and the £20.00 of VAT goes in box 4 of your return as input tax, provided the supplier is VAT registered and the invoice shows their number.
If instead £100 is the amount that already includes VAT, the net is £83.33 and the VAT element is £16.67. That split matters for your bookkeeping: the net goes to the expense category and the VAT to your VAT control account. At 5% the VAT inside £100 would be only £4.76, which is why energy bills for a home office show a much smaller tax line than a trade supplier does.
For your own sales, charging £100 net means invoicing £120.00 at the standard rate. Many freelancers price in round net figures and let the VAT sit on top, so the customer sees £100 as the fee and £20.00 as tax they can usually reclaim if they are registered themselves. If your customers are consumers who cannot reclaim, the £120.00 is what they compare against competitors, so it pays to decide which number you are quoting.
Source: GOV.UK: VAT Flat Rate Scheme; GOV.UK: VAT thresholds. Last updated .
Frequently asked questions
- How much is £100 plus VAT?
- £100 plus 20% VAT is £120.00. The VAT element is £20.00. At the 5% reduced rate the total is £105.00, and at 0% it stays at £100.
- How much VAT is included in £100?
- If £100 already includes 20% VAT, the VAT inside it is £16.67 and the net amount is £83.33. You divide by 1.2 to find the net, then subtract to find the VAT.
- What is £100 minus VAT?
- £100 minus 20% VAT is £83.33. That assumes the £100 was a VAT inclusive price. If £100 was already the net price, there is no VAT to take off.
Cite this page: “VAT on £100”, SoleKit, https://solekit.co.uk/vat-calculator/100