Remove VAT from £100,000
£100,000 gross contains £16,666.67 of VAT, leaving £83,333.33 net. Use the calculator below to extract VAT from any gross amount.
To remove UK VAT, divide the gross (VAT-inclusive) amount by 1 + (rate ÷ 100). At the standard 20% rate that is ÷ 1.20, so £100,000 ÷ 1.20 = £83,333.33 net, and the VAT is £100,000 − £83,333.33 = £16,666.67.
A common mistake is to subtract 20% from the gross — that under-removes the VAT, because the 20% was charged on the smaller net figure, not the gross.
How it works.
Formula: net = gross ÷ (1 + rate ÷ 100); VAT = gross − net.
- Divide by 1.20: £100,000 ÷ 1.20 = £83,333.33 net.
- VAT element: £100,000 − £83,333.33 = £16,666.67.
- Check: £83,333.33 × 1.20 = £100,000.
Worked examples
£100,000 gross − 20% VAT = £83,333.33 net — the VAT element of the £100,000 total is £16,666.67.
Expense claim — from a £100,000 gross invoice, a registered business reclaims £16,666.67 and books £83,333.33 as the net cost.
Why divide, not subtract 20% — the VAT is 20% of the net, not of the gross. Divide the gross by 1.20: £100,000 ÷ 1.20 = £83,333.33.
Sources:
HMRC VAT rates
· retrieved 2026-06-18.
Frequently asked questions
How much VAT is in £100,000?
£16,666.67. With 20% VAT included, divide the gross by 1.20 to get the net (£100,000 ÷ 1.20 = £83,333.33), then the VAT is the difference: £100,000 − £83,333.33 = £16,666.67.
What is £100,000 minus VAT?
£83,333.33 net. Removing 20% VAT means dividing by 1.20, not subtracting 20% — subtracting 20% would give the wrong answer because the VAT is a fraction of the net.
What is the VAT fraction for 20%?
One-sixth. At 20%, the VAT in any gross amount is gross × 1/6. For £100,000 that is £100,000 × 1/6 = £16,666.67, matching the divide-by-1.20 method.