Reverse VAT Calculator
Enter a VAT-inclusive total to find the price before VAT and the exact VAT it contains.
Recent calculations
A reverse VAT calculator works backwards from a gross price. You enter the total you paid, including VAT, and it shows the net price and how much of the total was VAT. Use it for receipts, supplier invoices, expense claims and VAT returns.
Reverse VAT formula
Then VAT = Gross − Net. At 20%, divide by 1.20. At 5%, divide by 1.05. At 15%, divide by 1.15.
Why you can’t just subtract 20%
VAT is added as a percentage of the net price, so it is a smaller percentage of the gross price. Take £120 as an example. Subtracting 20% gives £96, but the real net price is £120 ÷ 1.20 = £100.
| VAT rate | Divide gross by | VAT as a share of gross |
|---|---|---|
| 5% | 1.05 | 4.76% (1/21) |
| 10% | 1.10 | 9.09% (1/11) |
| 15% | 1.15 | 13.04% (3/23) |
| 20% | 1.20 | 16.67% (1/6) |
| 21% | 1.21 | 17.36% |
| 23% | 1.23 | 18.70% |
Reverse VAT examples
- £540 at 20%: 540 ÷ 1.20 = £450 net, £90 VAT.
- €121 at 21%: 121 ÷ 1.21 = €100 net, €21 VAT.
- AED 315 at 5%: 315 ÷ 1.05 = AED 300 net, AED 15 VAT.
Need to add VAT instead? Use the main VAT calculator, or read how to remove VAT from a price for more examples.
Sources: Official guidance: HMRC explains how VAT is charged and reclaimed in How VAT works and the VAT guide (Notice 700).
FAQ
How do I take 20% VAT off a price?
Divide the price by 1.2. For example, £60 ÷ 1.2 = £50 net, so the VAT is £10.
What fraction of a VAT-inclusive price is VAT?
At 20%, VAT is one sixth of the gross price. At 5% it is one twenty-first. At 15% it is 3/23.
Does the reverse VAT calculator work for other countries?
Yes. Choose any country in the calculator or type a custom rate. The formula is the same everywhere.