United Kingdom VAT rates in 2026
The standard VAT rate shown for United Kingdom is 21%. The following additional rates are listed in the current source data, although their application depends on the type of supply and, in some cases, special rules.
| Rate type | Rate |
|---|---|
| Standard VAT rate | 21% |
| Other listed VAT rates | 5% / 0% |
How to add 21% VAT
Multiply the net price by 1.2. For example, a net amount of 100 becomes 121.00 after adding 21% VAT. The VAT amount itself is 21.00.
How to remove 21% VAT
To find the net amount from a VAT-inclusive price, divide the gross amount by 1.2. This is more accurate than subtracting 21% directly from the gross total because VAT is calculated from the net price.
Which VAT rate should you use?
The standard rate is a useful default for calculations, but it is not universal. Reduced, zero, super-reduced or other special rates may apply to specific goods and services. The tax treatment can also depend on customer location, seller status, cross-border rules and regional exceptions.
Rate source and update date
EU rate data is based on the European Commission / Your Europe table of VAT rates applied in EU Member States. The table advises checking the latest rate with the relevant national VAT authority.
European Commission / Your Europe: VAT rules and rates • Reviewed 17 August 2026