VAT Examples
Last reviewed 16 October 2026
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.
| Rate | Gross price | Net | VAT |
|---|---|---|---|
| 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
- Take the invoice total (the gross figure), and the rate stated on the invoice.
- Divide the gross by 1 + the rate as a decimal — or enter both into the reverse VAT calculator.
- Compare your result with the invoice’s net and VAT lines.
- 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