Estimate UK VAT due (20% standard, 5% reduced, 0% zero-rated) including input VAT recovery and the Flat Rate Scheme.
Données vérifiées · May 2026
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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.
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).
Enter net (ex-VAT) revenue.
Set the share of reduced-rate supplies and recoverable input VAT.
Toggle the Flat Rate Scheme and percentage if applicable.
Read the VAT payable and gross revenue.
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.
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.
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.
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.
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.