VAT calculator: net, gross and VAT amount

VAT calculator: net, gross and VAT amount

Enter an amount, pick the rate, and the tool instantly returns the net price, the gross price and the matching VAT. Before applying any rate on an intra-EU transaction, verify a VAT number to confirm the B2B status and the applicable treatment.

How to calculate VAT from the net price?

The calculation always starts from the same principle: net amount × VAT rate = VAT amount. You then add that amount to the net price to get the gross price.

Take a product priced at €130 net at the standard rate of 20%. The VAT comes to 130 × 0.20 = €26. The gross price is therefore 130 + 26 = €156.

• At the standard rate: net × 0.20
• At the intermediate rate: net × 0.10
• At the reduced rate: net × 0.055

How to find the net amount from the gross price?

To isolate the net amount, divide the gross price by 1 + the rate. At the standard rate, you divide by 1.20.

• Standard rate (20%): net = gross ÷ 1.20
• Intermediate rate (10%): net = gross ÷ 1.10
• Reduced rate (5.5%): net = gross ÷ 1.055

To extract only the VAT contained in a gross price, the formula is: VAT = (gross ÷ 120) × 20 at the standard rate, (gross ÷ 110) × 10 at the intermediate rate, and (gross ÷ 105.5) × 5.5 at the reduced rate.

French VAT rates in 2026

France applies four VAT rates. The standard rate of 20% covers the majority of goods and services; three reduced rates apply to specific categories set by law.

Standard rate: 20%

Applies by default to the vast majority of sales of goods and supplies of services.

Intermediate rate: 10%

Restaurant meals, passenger transport, accommodation, cinema and museum tickets, plus certain home maintenance and renovation work.

Reduced rate: 5.5%

Essential food products, equipment for people with disabilities, books, gas and electricity subscriptions, and energy-efficiency improvement work.

Special rate: 2.1%

Medicines reimbursed by social security, press publications registered with the CPPAP, and the public broadcasting fee.

VAT rates across the European Union

Each member state sets its own standard rate, with a floor of 15% imposed by the VAT Directive. If you sell to private consumers elsewhere in the EU, the rate of the destination country applies once you cross the single threshold of €10,000 in annual cross-border turnover. The full VAT rates in the EU table shows the current standard and reduced rates for all 27 Member States.

• Germany: 19%
• Belgium: 21%
• Spain: 21%
• France: 20%
• Italy: 22%
• Luxembourg: 17%

Above the threshold, you report this foreign VAT through the One-Stop Shop (OSS), without registering in each country. For B2B supplies, refer to the EU intracommunity VAT rules to determine whether a zero-rate or reverse charge applies instead.

Output VAT and input VAT: how does it work?

A business only collects VAT on behalf of the state. It charges VAT to its customers (output VAT), reclaims the VAT it paid to its suppliers (input VAT), and remits the difference.

• Output VAT: the VAT you charge your customers on your sales.
• Input VAT: the VAT you pay on your business purchases.
• VAT payable: output VAT minus input VAT. If the balance is negative, you hold a VAT credit.

You report these amounts on your French VAT return, the monthly or quarterly French VAT form.

How to record VAT in your accounts?

VAT flows through dedicated third-party accounts (class 445). It is neither an expense nor income: it is a debt to, or a receivable from, the state.

• Account 44566: input VAT on other goods and services.
• Account 44571: output VAT.
• Account 44551: VAT to be paid (the balance owed to the state).