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VAT Refund Calculator
Extract or Add VAT Instantly

Extract VAT from a gross (VAT-inclusive) price or add VAT to a net price. Supports all EU countries, UK, Norway, Switzerland, and custom rates. Add multiple line items for full invoice VAT breakdowns.

Country / Rate
Currency
VAT Refund Calculator
Calculation Direction
%
Standard rate for the selected country. Change as needed for reduced or zero rates.
The total price including VAT.
Net (ex-VAT)
before tax
VAT Amount
at 0%
Gross (inc. VAT)
total price
Multiple Line Items (optional)

Add multiple items with different VAT rates. The calculator produces a full VAT invoice breakdown with totals.

Quick rate
Description Amount VAT % VAT amount

How VAT is calculated

VAT (Value Added Tax) is a consumption tax added to the price of goods and services. Prices can be quoted either inclusive of VAT (gross) or exclusive of VAT (net). Knowing how to convert between the two is essential for invoicing, expense reporting, and claiming VAT refunds.

Extract VAT from gross: Net = Gross ÷ (1 + VAT rate)
VAT amount = Gross − Net = Gross × (rate ÷ (1 + rate))
Add VAT to net: VAT amount = Net × VAT rate
Gross = Net × (1 + VAT rate)
VAT as % of gross = rate ÷ (1 + rate) × 100%
Example: extract 21% VAT from €121: Net = 121 ÷ 1.21 = €100.00. VAT = €21.00. Check: 21 ÷ 121 = 17.36% of gross.
Gross amountVAT rateNet amountVAT amountVAT % of gross
€121.0021%€100.00€21.0017.36%
€119.0019%€100.00€19.0015.97%
£120.0020%£100.00£20.0016.67%
€109.009%€100.00€9.008.26%
€106.006%€100.00€6.005.66%

Frequently Asked Questions

What is the difference between VAT-inclusive and VAT-exclusive prices?+
A VAT-inclusive (gross) price is the total amount a customer pays including the tax. A VAT-exclusive (net) price is the base price before tax is added. Businesses typically quote net prices to other VAT-registered businesses, because the buyer can reclaim the VAT. Consumer-facing prices are almost always quoted gross (VAT included). This calculator handles both directions: extract VAT from a gross price you have paid, or calculate the gross price to charge on a net amount you are invoicing.
Why is VAT not simply gross × rate?+
A common mistake is to calculate VAT as gross × rate. This overstates the VAT. For example, 21% of €121 gross is €25.41, not €21. The correct extraction formula is gross ÷ (1 + rate) × rate, or equivalently gross − (gross ÷ (1 + rate)). The reason is that the gross price already contains the VAT, so you are extracting a fraction of a number that includes itself. The correct VAT on €121 at 21% is €21.00, and the net is €100.00.
Who can reclaim VAT?+
VAT-registered businesses can reclaim input VAT they have paid on goods and services used for their business. Private individuals generally cannot reclaim VAT, with one exception: tourist VAT refund schemes. In the EU and many other countries, non-resident tourists can reclaim VAT on goods purchased and exported. There is typically a minimum spend threshold (e.g. €50 in the Netherlands) and the claim must be processed at a customs desk or via a refund operator before leaving the country. The refund amount is the VAT component of the purchase price.
What are reduced VAT rates and when do they apply?+
Most EU countries have a standard VAT rate for most goods and services, and one or more reduced rates for specific categories. In the Netherlands, the reduced 9% rate applies to food, books, medicines, and accommodation. In Germany, 7% applies to food, books, and public transport. In Belgium, 6% applies to food, water supply, and some construction services. Zero rates apply to exports, intra-EU supplies between VAT-registered businesses, and certain exempt activities like financial services, healthcare, and education.