VATCalculator UK

Remove VAT from £35

£35 gross contains £5.83 of VAT, leaving £29.17 net. Use the calculator below to extract VAT from any gross amount.

Enter values above to calculate.

To remove UK VAT, divide the gross (VAT-inclusive) amount by 1 + (rate ÷ 100). At the standard 20% rate that is ÷ 1.20, so £35 ÷ 1.20 = £29.17 net, and the VAT is £35 − £29.17 = £5.83.

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.

  1. Divide by 1.20: £35 ÷ 1.20 = £29.17 net.
  2. VAT element: £35 − £29.17 = £5.83.
  3. Check: £29.17 × 1.20 = £35.
Worked examples
£35 gross − 20% VAT = £29.17 net — the VAT element of the £35 total is £5.83.
Reading a receipt — a £35 VAT-inclusive total breaks down as £29.17 net plus £5.83 VAT.
Why divide, not subtract 20% — the VAT is 20% of the net, not of the gross. Divide the gross by 1.20: £35 ÷ 1.20 = £29.17.
Related: Add VAT to £35 Remove VAT from £30 Remove VAT from £40 VAT amount tables
Sources: HMRC VAT rates · retrieved 2026-06-18.

Frequently asked questions

How much VAT is in £35?
£5.83. With 20% VAT included, divide the gross by 1.20 to get the net (£35 ÷ 1.20 = £29.17), then the VAT is the difference: £35 − £29.17 = £5.83.
What is £35 minus VAT?
£29.17 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 £35 that is £35 × 1/6 = £5.83, matching the divide-by-1.20 method.