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How to calculate VAT

To add VAT, multiply the net price by one plus the rate. To take VAT out of a gross price, divide by one plus the rate — never just subtract the percentage.

Skip the maths and use the sales tax, vat and gst calculator

The formula

Gross = net × (1 + rate). Net = gross ÷ (1 + rate). VAT = gross − net.

Step by step

  1. Write the rate as a decimal, so 20% becomes 0.20.
  2. To add VAT, multiply the net price by 1 plus that decimal.
  3. To remove VAT, divide the gross price by 1 plus that decimal.
  4. The VAT itself is the difference between the two prices.

Worked example

A net price of 200 at 20%

  • Gross = 200 × 1.20 = 240
  • Back the other way: 240 ÷ 1.20 = 200
  • VAT = 240 − 200 = 40

The gross price is 240 and the VAT is 40.

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