VAT (UK)
Estimate UK VAT due (20% standard, 5% reduced, 0% zero-rated) including input VAT recovery and the Flat Rate Scheme.
Data verified · May 2026
What is the UK VAT rate?
The standard rate is 20%, with a 5% reduced rate (e.g. domestic fuel) and 0% on zero-rated supplies such as most food and children's clothing. You charge output VAT on sales and reclaim input VAT on purchases.
Source: HMRC VAT (gov.uk/vat-rates); Value Added Tax Act 1994. · updated 2026
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Everything about VAT (UK)
📋Overview+
Computes the net VAT payable to HMRC from output VAT (standard 20%, reduced 5%, zero-rated) less recoverable input VAT, with an optional Flat Rate Scheme comparison.
💡 Best practices
- Limited-cost traders use the 16.5% flat rate.
- A 1% discount applies in the first year of FRS registration.
🔢 Concrete example
A business with £100,000 of net (ex-VAT) standard-rated sales and £4,000 of recoverable input VAT: output VAT £20,000 − input VAT £4,000 = £16,000 payable to HMRC (gross revenue £120,000).
📖User guide+
How to use this calculator
- 1
Enter net (ex-VAT) revenue.
- 2
Set the share of reduced-rate supplies and recoverable input VAT.
- 3
Toggle the Flat Rate Scheme and percentage if applicable.
- 4
Read the VAT payable and gross revenue.
📚Glossary+
- Registration threshold
- £90,000 of taxable turnover (from 1 April 2024).
- Flat Rate Scheme
- Pay a fixed % of gross turnover instead of accounting for input/output VAT.
ℹ️Sources & updates+
Last data update
May 21, 2026
Sources and references
HMRC VAT (gov.uk/vat-rates); Value Added Tax Act 1994.
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
FAQ — VAT (UK)
What is the UK VAT rate?+
The standard rate is 20%, with a 5% reduced rate (e.g. domestic fuel) and 0% on zero-rated supplies such as most food and children's clothing. You charge output VAT on sales and reclaim input VAT on purchases.
When must I register for VAT?+
Registration is compulsory once taxable turnover exceeds £90,000 in any rolling 12 months (threshold from 1 April 2024), or if you expect to exceed it within the next 30 days.
What is the VAT Flat Rate Scheme?+
Instead of accounting for input and output VAT separately, you pay a fixed percentage of your gross (VAT-inclusive) turnover. A 1% discount applies in the first year of registration.
What is a limited-cost trader?+
A business that spends very little on goods uses the 16.5% flat rate, which usually makes the Flat Rate Scheme less attractive than standard VAT accounting.