Country rates
VAT in United Kingdom
20% standard rate. The reduced 5% rate covers domestic fuel and some energy; many essentials are zero rated. VAT is charged on most goods and services.
| Standard rate | 20% |
|---|---|
| Reduced rates | 5%, 0% |
| Currency | GBP |
Worked example
100.00 net plus 20% VAT comes to £120.00.
A £100.00 gross price splits into £83.33 net and £16.67 VAT.
Try the VAT calculatorWhat you should know about United Kingdom VAT
The standard rate of 20% applies to most supplies. Reduced rates of 5% and 0% cover specific categories such as food, books, medicines and transport, and only where the supply fits the exact definition in UK law.
Registration rules differ by country. In the UK there is a turnover threshold before you must register; in many EU countries it is lower or absent. The guides cover the UK threshold and the EU OSS scheme for cross-border sales.
Rates and rules change. This page is reviewed quarterly against official sources, and you should confirm the applicable rate with the United Kingdom tax authority before filing.