VAT · 2025/26
UK VAT in 2025/26 by Net Amount
Pick a net amount to see the exact VAT due, gross total, and reverse calculation for the 2025/26 tax year. The standard UK VAT rate in 2025/26 was 20%, with a 5% reduced rate for domestic energy and a few other categories, and 0%for most food, books and children's clothing.
What was different about 2025/26
For 2025/26 the standard UK VAT rate stays at 20% for the 15th consecutive year. Reduced 5% and zero rates are unchanged. From 1 January 2025, VAT applies to private school fees at the standard 20% rate — a category change rather than a headline-rate change. The registration threshold remains £90,000.
2025/26 UK VAT rates
Standard rate
20%
Reduced rate
5%
Zero rate
0%
Registration threshold
£90,000 (from 1 Apr 2024)
Pick a net amount
VAT on £100
2025/26 tax year · 20% standard
£120.00
gross (£20.00 VAT)
VAT on £500
2025/26 tax year · 20% standard
£600.00
gross (£100.00 VAT)
VAT on £1,000
2025/26 tax year · 20% standard
£1,200.00
gross (£200.00 VAT)
VAT on £5,000
2025/26 tax year · 20% standard
£6,000.00
gross (£1,000.00 VAT)
VAT on £10,000
2025/26 tax year · 20% standard
£12,000.00
gross (£2,000.00 VAT)
Other years
Related
Disclaimer: Figures use the UK standard VAT rate of 20% which applied throughout 2025/26. Reduced (5%) and zero (0%) rates apply to specific categories of goods and services — always check the HMRC VAT rate guidance for your particular supply.