£100 plus VAT
£100 plus 20% VAT is £120. The standard-rate VAT on £100 is £20. Change the amount or rate in the calculator below.
To add UK VAT, multiply the net amount by 1 + (rate ÷ 100). At the standard 20% rate that is × 1.20, so £100 × 1.20 = £120, of which £20 is VAT.
UK VAT rates: 20% standard (most goods and services), 5% reduced (domestic energy, children's car seats), 0% zero-rated (most food, books, children's clothes). Zero-rated still appears on VAT returns; exempt supplies (insurance, finance, education) do not.
How it works.
Formula: net × (1 + rate ÷ 100) = gross.
- Convert the rate: 20 ÷ 100 = 0.20.
- VAT amount: £100 × 0.20 = £20.
- Gross: £100 + £20 = £120 (or £100 × 1.20).
Worked examples
£100 + 20% VAT = £120 — the standard-rate VAT is £20, added on top of the £100 net price.
On an invoice — quoting £100 net to a customer means billing £120 gross; you hand £20 to HMRC on your VAT return.
At the 5% reduced rate (domestic energy, children's car seats): £100 + 5% = £105, a VAT amount of £5.
Sources:
HMRC VAT rates
· retrieved 2026-06-18.
Frequently asked questions
How much is 20% VAT on £100?
The VAT is £20. Multiply the net amount by 0.20: £100 × 0.20 = £20. Add it to the net price and the gross (VAT-inclusive) total is £120.
What is £100 plus VAT?
£120. To add standard-rate VAT, multiply by 1.20: £100 × 1.20 = £120. The 1.20 multiplier is the same as adding 20%.
What if the reduced 5% rate applies to £100?
Some supplies (domestic energy, children's car seats, some mobility aids) are charged at 5%, not 20%. At 5%, the VAT on £100 is £5 and the gross is £105.