VAT calculation examples

Quick reference values so you can sanity-check a figure without opening the calculator.

Adding VAT to a net amount

Net → gross at common rates
NetVAT @ 5%VAT @ 19%VAT @ 20%Gross @ 20%
10051920120
25012.5047.5050300
5002595100600
1,000501902001,200
2,5001254755003,000
5,0002509501,0006,000

Removing VAT from a gross amount

Gross → net at 20% and 19%
GrossNet @ 20%VAT @ 20%Net @ 19%VAT @ 19%
120100.0020.00100.8419.16
240200.0040.00201.6838.32
600500.00100.00504.2095.80
1,2001,000.00200.001,008.40191.60
6,0005,000.001,000.005,042.02957.98

Figures rounded to 2 decimals. For exact values including GST slabs and other rates, use the calculator.

Why the numbers look "off" when removing VAT

Removing 20% VAT from a £120 gross figure gives a net of £100 — not £96. That is because VAT was charged on the £100 net, and £100 × 1.2 = £120. Subtracting 20% of the gross double-counts the tax base. The correct reverse formula divides by 1.2 rather than subtracting 0.2 of the gross.

Related: reverse VAT calculator · net to gross calculator · VAT glossary.