VAT Examples

Reference tables of net ↔ gross figures you can check invoices and quotes against.

Adding VAT to a net amount (at 20%)

Net (excl. VAT)VAT at 20%Gross (incl. VAT)
£50.00£10.00£60.00
£100.00£20.00£120.00
£250.00£50.00£300.00
£500.00£100.00£600.00
£1,000.00£200.00£1,200.00
£2,500.00£500.00£3,000.00

Same £100 net at other common rates: 5% → £105.00 · 10% → £110.00 · 19% → £119.00 · 21% → £121.00 · 23% → £123.00 · 25% → £125.00.

Removing VAT from a gross amount

Each row below is a gross price that contains exactly £100 of net value, at that rate — useful when checking supplier invoices.

RateGross priceNetVAT
5%£105.00£100.00£5.00
10%£110.00£100.00£10.00
19%£119.00£100.00£19.00
20%£120.00£100.00£20.00
21%£121.00£100.00£21.00
23%£123.00£100.00£23.00
25%£125.00£100.00£25.00

Round gross figures at 20%: £60 → £50 net (VAT £10) · £120 → £100 (£20) · £240 → £200 (£40) · £600 → £500 (£100) · £1,200 → £1,000 (£200) · £6,000 → £5,000 (£1,000).

Why the numbers look “off” when removing VAT

A gross figure never gives back a round net figure unless the rate produces one. That is expected — VAT is a percentage of the net, so backwards you must divide. For example, £100 gross at 20% is £83.33 net with £16.67 VAT, not £80. If a backwards calculation “looks wrong”, it is usually because the rate was subtracted instead of divided: see the reverse VAT calculator for the full explanation.

Checking an invoice in 30 seconds

  1. Take the invoice total (the gross figure), and the rate stated on the invoice.
  2. Divide the gross by 1 + the rate as a decimal — or enter both into the reverse VAT calculator.
  3. Compare your result with the invoice’s net and VAT lines.
  4. If they differ by more than a rounding cent, ask the supplier which rate and amounts they used — mixed-rate invoices are a common cause.

Frequently asked questions

What is £100 plus 20% VAT?

£120. The VAT is £20, a fifth of the net price.

What is £120 gross minus 20% VAT?

£100 net, with £20 of VAT — found by dividing by 1.2, not by subtracting 20%.

What is the gross price at other rates?

For £100 net: 5% → £105, 10% → £110, 19% → £119, 21% → £121, 23% → £123, 25% → £125.

Why does removing VAT rarely give a round number?

Because the rate applies to the net amount, which you do not see yet. Dividing a convenient gross figure usually produces a fractional net — only rates that divide cleanly (like 20% on £120) give round results.

All figures are exact at the rates shown; last reviewed 16 October 2026. Methodology · Editorial standards · Report an error