Answers · UK 2025/26
What is the VAT registration threshold in 2026?
The VAT registration threshold is £90,000 from April 2024 (and continuing in 2026). If your taxable turnover exceeds £90,000 in any rolling 12-month period, you must register for VAT. Voluntary registration is also possible below this threshold.
Full answer
The VAT registration threshold in 2026 is £90,000 (unchanged from April 2024). If your taxable turnover in any rolling 12-month period exceeds £90,000, you must register for VAT with HMRC. You must also register if you reasonably expect your taxable turnover to exceed £90,000 in the next 30 days. Once registered, you must charge VAT on your taxable supplies, file quarterly VAT returns (or use the Annual Accounting Scheme), and pay any VAT owed to HMRC. Voluntary registration is available if your turnover is below the threshold — this can be beneficial if your customers are VAT-registered businesses (who can reclaim the VAT you charge) or if you have significant input VAT to reclaim. The deregistration threshold is £88,000.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.