How do you add VAT to a price?
Multiply the price before VAT by the rate to get the VAT, then add it on. In one step: price including VAT = price before VAT x (1 + rate). At the UK standard rate of 20%, £100 becomes £100 x 1.20 = £120, of which £20 is VAT. At the UAE rate of 5%, AED 500 becomes AED 525. At Ireland's standard rate of 23%, €100 becomes €123.
The multiplier is all you need for a country: 1.20 in the UK and mainland France, 1.05 in the UAE, 1.15 in Saudi Arabia, New Zealand and South Africa, 1.19 in Germany, 1.21 in the Netherlands, 1.23 in Ireland, 1.09 in Singapore and 1.10 in Australia. Choose Add VAT/GST, pick a country and type the price before tax; the result shows the tax, the total and the multiplier used.
How do you remove VAT from a price (reverse VAT)?
Divide the price including VAT by (1 + rate): price before VAT = price including VAT / (1 + rate), and the VAT is the difference. £120 including 20% VAT is £120 / 1.20 = £100 before VAT, so the VAT is £20. AED 1,050 including 5% VAT is AED 1,000 before VAT and AED 50 of VAT.
You can also lift the VAT straight out of the gross price with a fraction: VAT = price including VAT x rate / (100 + rate). That fraction is 20/120, or one sixth, at 20%; 5/105, or one twenty-first, at 5%; 15/115 at 15%; and 10/110, or one eleventh, at Australia's 10% GST. Saudi Arabia's Zakat, Tax and Customs Authority writes it in exactly this form: the VAT inside a tax-inclusive price is 15/115 of the total. On SAR 1,320 that is SAR 172.17, leaving SAR 1,147.83 before VAT.
Why is multiplying by (1 - rate) the wrong way to remove VAT?
Because the VAT was worked out on the smaller, pre-tax figure, taking the same percentage off the larger, tax-inclusive figure removes too much. £120 x (1 - 20%) = £96, but the true price before VAT is £100. The shortcut is £4 too low, and it would put the VAT at £24 instead of £20.
The size of the error follows a simple rule. Since (1 - r) x (1 + r) = 1 - r squared, the shortcut understates the true net price by the rate squared: by 4% at 20%, by 5.29% at 23%, by 2.25% at 15% and by only 0.25% at 5%. That is why the slip is easy to miss in the UAE, where AED 1,050 x 0.95 gives AED 997.50 instead of AED 1,000, and costly at European rates, where €123 x 0.77 gives €94.71 instead of €100. In remove mode the result shows the shortcut figure beside the right one, and the chart under the calculator shows the gap at five rates.
VAT and GST rates by country for 2026
These are the rates the calculator loads. Each was read at the country's own tax authority or government on 14 November 2026, and the documents are listed under Sources at the foot of the page.
| Country | Standard rate | Other rates offered | To add, multiply by | Tax share of a gross price |
|---|---|---|---|---|
| United Kingdom (VAT) | 20% | 5%, 0% | 1.20 | 1/6 (16.67%) |
| UAE (VAT) | 5% | 0% | 1.05 | 1/21 (4.76%) |
| Saudi Arabia (VAT) | 15% | 0% | 1.15 | 15/115 (13.04%) |
| Ireland (VAT) | 23% | 13.5%, 9%, 4.8% | 1.23 | 23/123 (18.70%) |
| Germany (VAT) | 19% | 7% | 1.19 | 19/119 (15.97%) |
| France, mainland (VAT) | 20% | 10%, 5.5%, 2.1% | 1.20 | 1/6 (16.67%) |
| Netherlands (VAT) | 21% | 9%, 0% | 1.21 | 21/121 (17.36%) |
| Singapore (GST) | 9% | none | 1.09 | 9/109 (8.26%) |
| Australia (GST) | 10% | none | 1.10 | 1/11 (9.09%) |
| New Zealand (GST) | 15% | none | 1.15 | 15/115 (13.04%) |
| Canada (GST/HST) | 5% GST | 13%, 14%, 15% HST | 1.05 | 1/21 (4.76%) |
| South Africa (VAT) | 15% | none | 1.15 | 15/115 (13.04%) |
For the United Kingdom, GOV.UK lists 20% for most goods and services, 5% for some, such as children's car seats and home energy, and 0% for zero-rated items such as most food and children's clothes. Domestic electricity in Great Britain has been zero rated since 1 October 2026 under a temporary measure HMRC set to run to 31 March 2027, and Budget 2026 announced an extension to 30 June 2027. None of the Budget 2026 VAT measures changes the 20% standard rate. Where a rate has moved since this page was reviewed, choose My own rate and type the new one.
VAT in the UAE and Saudi Arabia
The UAE Ministry of Finance states that VAT was introduced across the UAE on 1 January 2018 at a standard rate of 5%. Some sectors are zero rated, among them exports outside the GCC and certain international transport, which is why the calculator also offers 0%. AED 1,000 before VAT becomes AED 1,050; AED 1,050 including VAT holds AED 50 of VAT.
Saudi Arabia's VAT Law came into effect on the same day, according to ZATCA. Where the standard rate applies, the rate is 15%, according to ZATCA's guideline on professional services issued in May 2026. SAR 1,000 before VAT becomes SAR 1,150. The same guideline says prices announced to the public must include VAT, so a Saudi shelf price is already a gross price: divide it by 1.15 to find the price before VAT, or take 15/115 of it to find the VAT inside.
VAT rates in Ireland, Germany, France and the Netherlands
Ireland: from 1 January 2026, Revenue lists a standard rate of 23%, a reduced rate of 13.5%, a second reduced rate of 9% and a livestock rate of 4.8%. On €100 before VAT they give €123, €113.50, €109 and €104.80.
Germany: section 12 of the VAT Act sets 19%, reduced to 7% for the supplies the law lists. That list now includes restaurant and catering services, but not drinks, so a restaurant bill can carry both rates: €50 of food before VAT costs €53.50, while drinks stay at 19%.
France: the Ministry of the Economy gives four rates for mainland France: 20% normally; 10% for items such as passenger transport, accommodation, restaurants and non-reimbursable medicines; 5.5% for most food, books and feminine hygiene products; and 2.1% for reimbursable medicines and the press. Gas and electricity subscriptions have been taxed at 20% since 1 August 2025. Corsica and the overseas departments use other rates, which the calculator does not load; enter them with My own rate.
Netherlands: the Belastingdienst sets a general rate of 21%, a reduced rate of 9% for a limited list of goods and services, and 0% mainly for goods supplied abroad.
GST in Singapore, Australia, New Zealand and Canada
GST works the same way as VAT, so the same formulas apply. The Inland Revenue Authority of Singapore puts GST at 9%, up from 8% during 2023: S$100 becomes S$109. The Australian Taxation Office describes GST as a broad-based tax of 10% on most goods, services and other items, so the GST inside an Australian price is one eleventh of it: A$110 holds A$10. New Zealand's Inland Revenue charges GST at 15%, the same 15/115 share as in Saudi Arabia and South Africa.
Canada is the exception to one-rate-per-country. The Canada Revenue Agency lists 5% GST in Alberta, British Columbia, Manitoba, Quebec, Saskatchewan and the three territories, and a combined HST of 13% in Ontario, 14% in Nova Scotia since 1 April 2025, and 15% in New Brunswick, Newfoundland and Labrador and Prince Edward Island. C$113 including Ontario HST is C$100 before tax. British Columbia, Manitoba, Quebec and Saskatchewan also charge their own provincial sales tax on top of GST; that is a separate tax with its own rules, so add it with My own rate only if you know it applies to the same price.
How do you calculate VAT in Excel or Google Sheets?
Both use plain arithmetic, so no special function is needed. With a price in cell A2 and the rate in B2 typed as 20%:
- Add VAT: =A2*(1+B2) gives the price including VAT.
- Remove VAT: =A2/(1+B2) gives the price before VAT.
- VAT inside a gross price: =A2-A2/(1+B2), or =A2*B2/(1+B2).
If you type the rate as 20 rather than 20%, divide it by 100 first: =A2/(1+B2/100). Keep the rate in its own cell rather than writing 1.2 into every formula, so a rate change means editing one cell. The calculator rounds the figures it shows to the currency's smallest unit, such as cents or pence; an invoice may round each line or only the total, which can move the VAT by a cent or two.
How is VAT recorded in the accounts?
A business that charges VAT collects it for the tax authority, so the VAT never counts as its revenue or, where it can be reclaimed, as its cost. Each transaction is split into net, tax and gross, the same three figures the calculator returns. Set out as journal entries, with VAT at 20%:
| Step | Debit | Credit |
|---|---|---|
| 1. Credit sale, £1,000 before VAT | Trade receivables £1,200 | Sales revenue £1,000; VAT payable £200 |
| 2. Credit purchase, £600 before VAT | Purchases £600; VAT payable £120 | Trade payables £720 |
| 3. Pay the VAT due | VAT payable £80 | Bank £80 |
The VAT payable account collects output tax of £200 on sales and input tax of £120 on purchases, leaving £80 to pay. If input tax were larger than output tax, the balance would be a refund due from the tax authority. Revenue and purchases appear in the income statement at their net amounts, £1,000 and £600, which is why the remove calculation matters when a receipt shows only the gross total.
Common mistakes, what the calculator leaves out, and a glossary
- Taking the rate off a gross price. Divide by (1 + rate); never multiply by (1 - rate).
- Using the standard rate for everything. Food, books, transport and energy often sit at a reduced or zero rate.
- Mixing gross and net prices in one sum. Convert every figure to the same basis first.
- Using an old rate. Rates change: Singapore moved from 8% to 9%, and Nova Scotia's HST fell from 15% to 14% in April 2025.
The calculator does arithmetic on one price at one rate. It does not decide which rate applies to a given item, whether a business must register, or how exempt supplies, the reverse charge, imports, partial exemption or Canadian provincial sales tax work. Those depend on the facts, so check them with the tax authority named in the sources or with a qualified adviser.
Net price: the price before VAT or GST. Gross price: the price including it. Output tax: VAT a business charges on its sales. Input tax: VAT it pays on purchases. Zero rated: taxable, but at 0%. Exempt: outside the VAT charge. The UAE Ministry of Finance draws the line this way: input tax that relates to a taxable supply can be recovered in full, but input tax on exempt supplies cannot. Reverse charge: the customer, not the supplier, accounts for the VAT. HST: Canada's harmonized sales tax, GST and a provincial part charged as one rate.
Frequently asked questions
How do I calculate 20% VAT on a price?
Multiply the price before VAT by 0.20 to get the VAT, or by 1.20 to get the price including VAT. On £100 that is £20 of VAT and £120 in total.
How do I work out the VAT from a total that includes VAT?
Divide the total by (1 + rate) to get the price before VAT, then subtract. At 20%, £120 / 1.20 = £100, so the VAT is £20. A shortcut is to take rate / (100 + rate) of the total: one sixth at 20%.
Why does multiplying by 0.8 not remove 20% VAT?
VAT is 20% of the price before VAT, not of the price including it. £120 x 0.8 = £96, but the right answer is £100. The shortcut always falls short by the rate squared, 4% of the net price at a 20% rate.
What is the VAT rate in the UAE?
The standard rate is 5%, charged since VAT was introduced on 1 January 2018, according to the UAE Ministry of Finance. Some sectors, such as exports outside the GCC, are zero rated.
What is the VAT rate in Saudi Arabia?
15% where the standard rate applies, according to ZATCA guidance issued in May 2026. The VAT inside a price that includes it is 15/115 of that price, so SAR 1,150 holds SAR 150 of VAT.
What are the VAT rates in Ireland in 2026?
From 1 January 2026, Revenue lists a standard rate of 23%, a reduced rate of 13.5%, a second reduced rate of 9% and a livestock rate of 4.8%. The calculator offers all four.
How do I calculate GST in Australia?
Add 10% to a price before GST, or take one eleventh of a price that includes it. A$110 including GST holds A$10 of GST and A$100 before it.
Does the calculator include Canadian provincial sales tax?
No. It applies 5% GST or the 13%, 14% or 15% HST of the province you choose. Provincial sales tax in British Columbia, Manitoba, Quebec and Saskatchewan is a separate tax; you can enter a combined rate with My own rate if you know it applies.
How do I add or remove VAT in Excel?
With the price in A2 and the rate in B2 as a percentage, =A2*(1+B2) adds VAT and =A2/(1+B2) removes it. =A2*B2/(1+B2) returns the VAT inside a gross price.
What if a VAT rate has changed since the page was reviewed?
Choose My own rate and type the new one; every result and formula updates. Each country's source, the date it was read and the date it is next due for review are listed at the foot of the page.
Courses where sales tax meets the accounts
ACCA KL Financial Accounting-FA Online Course for Exam Preparation
Exam-focused preparation for the ACCA Financial Accounting paper, covering double-entry bookkeeping, financial statements, inventory, accruals, and accounting standards basics.
See what the course coversACCA PL Advanced Taxation ATX Online Course for Exam Preparation
Exam-focused preparation for the ACCA Advanced Taxation paper, covering taxation issues, tax implications, tax rules, and strategic tax planning scenarios.
See what the course coversACCA Knowledge Level preparation
Exam-focused preparation for the ACCA Business and Technology, Financial Accounting and Management Accounting papers.
See what the course coversSources and review
Last reviewed 14 November 2026 by the NIFM Academy editorial team. Next review by 15 January 2027.
United Kingdom, tax year 2026. Next review by 31 March 2027.
- GOV.UK, VAT rates (no date shown on the page; read 14 November 2026), standard rate 20 percent on most goods and services; reduced rate 5 percent on some goods and services, for example children's car seats and home energy; zero rate on zero-rated goods and services, for example most food and children's clothes. Checked 14 November 2026.
- HM Revenue and Customs, VAT rates on different goods and services (updated 10 July 2026), detailed lists of goods and services at the reduced rate of 5 percent and the zero rate. Checked 14 November 2026.
- HM Revenue and Customs, Temporary zero rate of VAT in Great Britain for domestic electricity (policy paper, 8 September 2026), qualifying domestic electricity in Great Britain is zero rated from 1 October 2026 to 31 March 2027; all other domestic fuel stays at 5 percent; Northern Ireland is unchanged. Checked 14 November 2026.
- HM Treasury, Budget 2026: Overview of tax legislation and rates (published 28 October 2026, updated 5 November 2026), section 2.20, the government will extend the temporary VAT zero rate for domestic electricity supplies until 30 June 2027 (it would otherwise have reverted to 5 percent from 1 April 2027); none of the VAT measures listed changes the 20 percent standard rate. Checked 14 November 2026.
United Arab Emirates, tax year 2026. Next review by 14 November 2027.
- UAE Ministry of Finance, Value Added Tax (VAT) (page last updated 13 November 2026), VAT was introduced across the UAE on 1 January 2018 at a standard rate of 5 percent; zero-rated sectors include exports outside the GCC, certain international transport and the first supply of residential property within three years of completion; input tax can be recovered in full if it relates to a taxable supply, but input tax on exempt supplies cannot be recovered. Checked 14 November 2026.
Saudi Arabia, tax year 2026. Next review by 14 November 2027.
- Zakat, Tax and Customs Authority (ZATCA), Guideline on Professional Services under VAT Provisions, Third Version, May 2026, persons subject to VAT impose tax at a rate of 15 percent where the standard rate applies; prices announced to the public must include VAT; where the price is tax-inclusive, VAT = total consideration x 15/115; certain supplies are taxed at the rate of zero percent. Checked 14 November 2026.
- ZATCA, Value Added Tax (VAT) Law (page last update 12 October 2026), the VAT Law came into effect on 1 January 2018. Checked 14 November 2026.
Ireland, tax year 2026. Next review by 15 January 2027.
- Revenue Commissioners, Current VAT rates (published 1 January 2026), from 1 January 2026: standard rate 23 percent, reduced rate 13.5 percent, second reduced rate 9 percent, livestock rate 4.8 percent; the farmers' flat-rate addition is a separate compensation rate and is not offered here. Checked 14 November 2026.
- Department of Finance (Ireland), Statement by the Minister for Finance on Budget 2027 (published 6 October 2026), the VAT measures announced move respiratory vaccines for livestock from 23 to 9 percent and raise the farmers' flat-rate addition; none changes the four rates offered here. Checked 14 November 2026.
Germany, tax year 2026. Next review by 15 January 2027.
- Umsatzsteuergesetz (German VAT Act), section 12, official text on gesetze-im-internet.de (Act last amended by the law of 29 June 2026), paragraph 1: the tax is 19 percent of the taxable amount; paragraph 2: the tax is reduced to 7 percent for the listed supplies, including in number 15 restaurant and catering services other than the supply of drinks; the current wording of number 15 sets no end date. Checked 14 November 2026.
France, tax year 2026. Next review by 15 January 2027.
- Ministere de l'Economie, TVA : quels sont les taux de votre quotidien ? (written 11 December 2025), mainland France has a normal rate of 20 percent, reduced rates of 10 and 5.5 percent and a special rate of 2.1 percent, with the categories each covers; since 1 August 2025 gas and electricity subscriptions are taxed at 20 percent; Corsica and the overseas departments have their own rates. Checked 14 November 2026.
- Service-Public.gouv.fr, VAT rates in the hygiene and health sector (checked by the publisher 18 June 2025), examples of the 20, 10, 5.5 and 2.1 percent rates in use. Checked 14 November 2026.
Netherlands, tax year 2026. Next review by 15 January 2027.
- Belastingdienst, Tarieven en vrijstellingen (btw) (no date shown on the page; read 14 November 2026), the general btw rate is 21 percent; the reduced rate of 9 percent applies to a limited number of goods and services; the 0 percent rate usually applies to goods supplied abroad or stored in a customs warehouse. Checked 14 November 2026.
Singapore, tax year 2026. Next review by 14 November 2027.
- Inland Revenue Authority of Singapore, Current GST rates (last updated 13 June 2025), the current GST rate in Singapore is 9 percent; the rate history lists 8 percent for 1 January 2023 to 31 December 2023. Checked 14 November 2026.
Australia, tax year 2026-27. Next review by 1 July 2027.
- Australian Taxation Office, How GST works (last updated 14 September 2026), GST is a broad-based tax of 10 percent on most goods, services and other items sold or consumed in Australia. Checked 14 November 2026.
- Australian Taxation Office, GST (no date shown on the page; read 14 November 2026), taxable sales, GST-free sales and input-taxed sales are treated differently. Checked 14 November 2026.
New Zealand, tax year 2026. Next review by 14 November 2027.
- Inland Revenue (New Zealand), GST (no date shown on the page; read 14 November 2026), GST is charged at a rate of 15 percent. Checked 14 November 2026.
Canada, tax year 2026. Next review by 1 April 2027.
- Canada Revenue Agency, GST/HST calculator (and rates) (date modified 1 April 2025), on or after 1 April 2025: GST 5 percent in Alberta, British Columbia, Manitoba, the Northwest Territories, Nunavut, Quebec, Saskatchewan and Yukon; HST 13 percent in Ontario, 14 percent in Nova Scotia (down from 15 percent on 1 April 2025) and 15 percent in New Brunswick, Newfoundland and Labrador and Prince Edward Island; provincial sales tax listed separately for British Columbia, Manitoba, Quebec and Saskatchewan. Checked 14 November 2026.
South Africa, tax year 2026. Next review by 1 March 2027.
- South African Revenue Service, Value-Added Tax (last updated 8 September 2026), VAT is levied at the standard rate of 15 percent on the supply of goods and services by registered vendors; the increase to 15.5 percent planned from 1 May 2025 was reversed by the Bill introduced on 24 April 2025. Checked 14 November 2026.