Reverse VAT Calculator

Work backwards from a VAT-inclusive price - or from the VAT amount alone - to find the original net figure. Handy for receipts, expense claims and VAT returns.

What do you know?

Gross price (including VAT)

VAT rate

Net (excluding VAT)

Net (excl. VAT)

VAT

Gross (incl. VAT)

Rate used

Click any figure to copy it.

What a reverse VAT calculation actually is

A normal VAT calculation - the kind our standard VAT calculator does - starts from the net price and adds tax on top. A reverse (or "backwards") VAT calculation starts from what you actually paid - the gross - and unpicks it into its net and VAT parts. You'll need it whenever a receipt shows only a total: claiming expenses, filling in a VAT return, or checking a supplier hasn't fudged their sums.

The formula is a single division: net = gross ÷ (1 + rate). At 20% that's gross ÷ 1.20, and at 5% it's gross ÷ 1.05. The VAT is whatever's left when you subtract the net from the gross.

The one-sixth trick

At the 20% rate, the VAT inside any gross price is always exactly one sixth of it. A £72 restaurant bill? £72 ÷ 6 = £12 of VAT, £60 net. It works because 20% of the net equals 20/120 - one sixth - of the gross. At 5%, the VAT is 1/21 of the gross.

Starting from the VAT amount alone

Sometimes you only know the tax itself - a VAT line on a statement, say. Since the VAT is the rate times the net, just divide the other way: net = VAT ÷ rate. £50 of VAT at 20% means the net was £50 ÷ 0.20 = £250, making the gross £300. Switch the toggle above to "Just the VAT amount" and the calculator handles it.

Watch out for mixed-rate receipts. A supermarket receipt can contain 20%, 5% and zero-rated items in one total, so a single reverse calculation on the grand total will be wrong. Use the VAT summary printed at the bottom of the receipt instead, or work line by line - GOV.UK's rate guidance settles which category any item belongs to.

Frequently asked questions

How do I work out VAT backwards from a total?

Divide the VAT-inclusive total by 1 plus the rate. At 20%, divide by 1.20 to find the net, then subtract the net from the total to find the VAT. For a £300 total: £300 ÷ 1.20 = £250 net and £50 VAT.

Why is VAT one sixth of the gross price at 20%?

Because the gross is 120% of the net, and the VAT is 20% of the net - so the VAT is 20/120, which simplifies to one sixth, of the gross. Dividing any 20%-rated gross figure by 6 gives the VAT instantly.

Can I find the net price if I only know the VAT amount?

Yes. Divide the VAT by the rate as a decimal: net = VAT ÷ 0.20 at the standard rate. £40 of VAT implies a £200 net and a £240 gross. This calculator has a dedicated mode for it.

Is reverse VAT the same as the reverse charge?

No - easy to confuse, but different things. Reverse VAT (this page) is just arithmetic to split a gross price. The "reverse charge" is an HMRC accounting mechanism, used in construction and some cross-border services, where the buyer rather than the seller accounts for the VAT.