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VAT Calculator vat-calculator.net
Advanced mode: You will see the effect of rounding on the VAT amount to be paid. See how the calculation is done.
| See also: | VAT Margin Scheme calculator |
| Percentage calculator |
VAT Calculator calculates the VAT amount as well as the price with and without VAT. The VAT % is pre-filled, but you can change it or clear the value. The results are rounded to your desired precision. You can also make a currency conversion.
You can also choose the VAT% by clicking the percentages in the tables below.
Belgium | |
| standard | 21% Most goods and services. Also alcohol, tobacco, drinks served as part of restaurant and catering services, plant protection products, and coal. Fossil-fuel boilers supplied with installation are excluded from the reduced rates for home renovation and demolition and reconstruction. |
| reduced | 12% Restaurant and catering services, excluding drinks. Taxable furnished accommodation, including hotels, and camping pitches. Margarine, certain tyres and inner tubes for agricultural machinery, and certain social housing transactions. 6% Most foodstuffs, including takeaway food sold without restaurant services; water, medicines, certain medical devices, books and publications not eligible for the zero rate. Passenger transport, and qualifying admission to cultural and sporting facilities and events unless exempt. Electricity and natural gas under qualifying non-business supply contracts, and qualifying district heating. Certain repairs, renovation of private dwellings at least 10 years old, and qualifying social housing and demolition and reconstruction. Qualifying heat pumps supplied with installation in dwellings less than 10 years old until 31 December 2030. Works of art, collectors’ items and antiques, except sales under the margin scheme. |
| zero rate | 0 % Qualifying newspapers and news periodicals for the general public. Printed publications must appear at least 48 times a year; qualifying digital news publications must meet the publication-frequency requirement or be updated regularly and sufficiently. The right to deduct input VAT is retained. |
| exempt with deduction | Exports of goods outside the EU VAT area and intra-Community supplies of goods to another EU country when the conditions for exemption are met. Input VAT remains deductible. |
| exempt without deduction | Qualifying medical and dental care with a therapeutic purpose, hospital care, education and social welfare services. Certain non-profit cultural and sports services, financial and insurance services, lotteries and gambling. Residential letting and sales of buildings that are no longer new for VAT purposes, subject to exceptions. Input VAT attributable to exempt transactions is generally not deductible. |
| out of scope | Work performed under an employment relationship, dividends and genuine compensation for damage that is not consideration for a supply. Transfers of a business or an independent part of a business to a taxable person entitled to at least partial deduction, when the statutory conditions are met. Transactions between members of the same Belgian VAT group. |
| reverse charge | Construction and other qualifying work on immovable property when the customer is a taxable person required to submit periodic VAT returns. Under the general B2B rule, services supplied by a business not established in Belgium to a business customer in Belgium. Certain other taxable Belgian supplies by non-established suppliers, subject to the customer’s status. The customer accounts for the VAT. |
| margin scheme | Resale of eligible second-hand goods, works of art, collectors’ items and antiques, for example goods bought from a private individual or another dealer using the margin scheme. VAT is calculated on the margin instead of the full selling price. For works of art, collectors’ items and antiques, the margin is taxed at 21%; the 6% rate applies to sales under the normal rules. The margin scheme cannot be used for such items bought or imported at a reduced VAT rate. Travel agents have a separate margin scheme for qualifying bought-in travel services. VAT Margin Scheme calculator. |
| small business exemption | Optional VAT exemption for qualifying small businesses established in Belgium whose annual Belgian turnover does not exceed EUR 25,000. They do not charge VAT and cannot deduct input VAT. Certain activities and transactions are excluded. Since 2025, businesses established in another EU country can also qualify under the cross-border SME scheme, subject to the EUR 100,000 EU turnover ceiling, Belgium’s national threshold and prior registration in their home country. In the year the activity starts, the national threshold is reduced proportionately. |
| Upcoming changes: | |
| 1 Jan 2031 | Under current legislation, the temporary 6% rate for qualifying heat pumps supplied with installation in dwellings less than 10 years old ends, returning to 21%. The separate renovation relief for older dwellings is unaffected by this expiry. Belgisch Staatsblad / Moniteur belge |
| Past changes: | |
| 1 Mar 2026 | The VAT rate on taxable furnished accommodation and camping pitches rises from 6% to 12%. A transitional concession retains 6% for bookings made by 28 February 2026 where VAT becomes chargeable by 30 June 2026. The change does not make previously exempt residential letting taxable. Belgisch Staatsblad / Moniteur belge |
| 1 Mar 2026 | VAT on plant protection products for agricultural use rises from 12% to 21%. Fertilisers mixed with these products also become subject to 21% instead of 6%. Other qualifying fertilisers retain the 6% rate. Belgisch Staatsblad / Moniteur belge |
| 1 Jan 2026 | The temporary 6% rate, instead of 21%, is reintroduced for qualifying heat pumps supplied with installation in dwellings less than 10 years old. It applies until 31 December 2030. Certain hybrid systems and cooling-only equipment are excluded. The separate rules for older dwellings remain in place. Belgisch Staatsblad / Moniteur belge |
| 31 Dec 2025 | The 6% rate is extended to sales of qualifying works of art, collectors’ items and antiques under the normal VAT rules. Sales under the margin scheme are excluded: the margin remains subject to 21%. The margin scheme cannot be used for these items if a reduced VAT rate was applied when the dealer bought or imported them. Belgisch Staatsblad / Moniteur belge |
| 29 Jul 2025 | The 12% rate for coal and other solid fossil fuels previously covered by the reduced-rate category is abolished. The standard 21% rate applies. Belgisch Staatsblad / Moniteur belge |
| 29 Jul 2025 | The reduced 6% rate for renovation and demolition and reconstruction no longer covers the supply with installation of the fossil-fuel-specific parts of central heating systems, including boilers and related burners and controls. These become subject to 21%, subject to transitional provisions. Maintenance and repair are not automatically excluded by this change. Belgisch Staatsblad / Moniteur belge |
| 1 Jul 2025 | A permanent 6% scheme covers qualifying sales of dwellings rebuilt after demolition. It includes a sole and mainly owner-occupied dwelling of up to 175 m² and certain long-term residential rentals. Eligibility depends on the use, floor area and retention or rental period. The new rules apply to VAT becoming chargeable from 1 July 2025; the legislation was published on 29 July 2025. Belgisch Staatsblad / Moniteur belge |
| 1 Jan 2025 | The temporary 6% rate for qualifying heat pumps supplied with installation in dwellings less than 10 years old ends, returning to 21%. The separate renovation relief for older dwellings remains available subject to its conditions. Belgisch Staatsblad / Moniteur belge |
Note! The VAT information on this page is general information, not tax advice. The information is not exhaustive. VAT rules include many exceptions and special cases. Check the treatment of your situation in the tax administration's guidelines. The information was checked on 17 Sep 2026.
United Kingdom | ||
| standard | 20% | |
| reduced | 5% | |
Afghanistan | ||
| standard | 10% | |
Andorra | ||
| higher | 9.5% | |
| standard | 4.5% | |
| reduced | 2.5% 1% | |
Brazil | ||
| ICMS | 18% ICMS 12% ICMS 7% ICMS | |
| Other taxes | 2-5% ISS 7.6% COFINS 3% COFINS 1.65% PIS 0.65% PIS 0.9% CBS 0.1% IBS | |
Canada | ||
| GST/HST | 15% NB, NL, PE 14% NS 13% ON 5% AB, BC, MB, NT, NU, QC, SK, YT | |
| PST | 9.975% QC 7% BC, MB 6% SK | |
https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses.html
Cape Verde | ||
| standard | 15% | |
| reduced | 10% 8% | |
Central African Republic | ||
| standard | 19% | |
| reduced | 5% | |
https://www.healyconsultants.com/central-african-republic-company-registration/accounting-legal/
Costa Rica | ||
| standard | 13% | |
| reduced | 4% 2% 1% | |
Cuba | ||
| standard | 10% | |
https://www.periodismodebarrio.org/2021/03/los-impuestos-en-cuba-explicados/
Dominican Republic | ||
| ITBIS | 18% | |
| ITBIS, reduced | 16% | |
Finland | ||
| standard | 25.5% | |
| reduced | 13.5% 10% | |
https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/vat/
Greece, Aegean Islands | ||
| standard | 17% | |
| reduced | 9% 4% 3% | |
Guinea-Bissau | ||
| standard | 19% | |
| reduced | 10% 5% | |
Honduras | ||
| ISV, higher | 18% | |
| ISV | 15% | |
Iceland | ||
| standard | 24% | |
| reduced | 11% | |
https://www.government.is/ministries/ministry-of-finance-and-economic-affairs/
Ivory Coast | ||
| higher | 21.31% | |
| standard | 18% | |
| reduced | 9% | |
Jamaica | ||
| GCT, higher | 25% | |
| GCT | 15% | |
| GCT, reduced | 10% | |
Japan | ||
| standard | 10% | |
| reduced | 8% | |
https://www.nta.go.jp/english/taxes/consumption_tax/index.htm
Luxembourg | ||
| standard | 17% | |
| reduced | 14% 8% 3% | |
Madagascar | ||
| standard | 20% | |
| reduced | 5% | |
Malaysia | ||
| general rates | 10% 8% | |
| specified rates | 6% 5% | |
Monaco | ||
| standard | 20% | |
| reduced | 10% 5.5% 2.1% | |
https://monentreprise.gouv.mc/en/themes/accounting-obligations-and-tax/tax/vat
Montenegro | ||
| standard | 21% | |
| reduced | 15% 7% | |
Mozambique | ||
| standard | 16% | |
| reduced | 5% | |
https://www.at.gov.mz/por/Processos-Fiscais/Imposto-sobre-o-Valor-Acrescentado-IVA
Netherlands | ||
| standard | 21% | |
| reduced | 9% | |
New Caledonia | ||
| higher | 22% | |
| standard | 11% | |
| reduced | 6% 3% 1% | |
https://dsf.gouv.nc/professionnels-impots-et-taxes/la-taxe-generale-sur-la-consommation-tgc
Niger | ||
| standard | 19% | |
| reduced | 10% 5% | |
https://service-public.ne/fr/demarche/la-taxe-sur-la-valeur-ajoutee-ou-tva
North Macedonia | ||
| standard | 18% | |
| reduced | 10% 5% | |
Panama | ||
| ITBMS, higher | 15% 10% | |
| ITBMS | 7% | |
Peru | ||
| IGV | 18% | |
| IGV, small restaurants and hotels | 10.5% | |
https://orientacion.sunat.gob.pe/impuesto-general-las-ventas-igv-empresas
Portugal, Azores | ||
| standard | 16% | |
| reduced | 9% 4% | |
Portugal, Madeira | ||
| standard | 22% | |
| reduced | 12% 4% | |
Puerto Rico | ||
| IVU | 11.5% | |
| B2B services | 4% | |
Saint Lucia | ||
| standard | 12.5% | |
| reduced | 10% | |
http://irdstlucia.gov.lc/index.php/component/content/category/33-faqs-vat
Senegal | ||
| standard | 18% | |
| reduced | 10% | |
https://senegalservices.sn/demarche/remplir-une-declaration-de-taxe-sur-la-valeur-ajoutee-tva
Seychelles | ||
| standard | 15% | |
Sierra Leone | ||
| GST | 15% | |
https://www.nra.gov.sl/individuals-and-partnerships/goods-and-services-tax
Slovakia | ||
| standard | 23% | |
| reduced | 19% 5% | |
https://www.financnasprava.sk/sk/podnikatelia/dane/dan-z-pridanej-hodnoty/sadzby-dane
Spain, Canary Islands | ||
| IGIC, higher | 20% 15% 9.5% | |
| IGIC | 7% | |
| IGIC, reduced | 5% 3% 1% | |
https://www3.gobiernodecanarias.org/tributos/atc/w/igic-impuesto-general-indirecto-canario-
Spain, Ceuta | ||
| IPSI, higher | 10% 9% 6% 5% 3% | |
| IPSI | 4% 0.5% | |
| IPSI, reduced | 2% 1% 0.5% | |
Spain, Melilla | ||
| IPSI, higher | 10% 8% 7% 5% 4% 3% | |
| IPSI | 4% 0.5% | |
| IPSI, reduced | 2% 1% 0.5% | |
Switzerland | ||
| standard | 8.1% | |
| reduced | 3.8% 2.6% | |
Tajikistan | ||
| standard | 14% | |
Togo | ||
| standard | 18% | |
https://www.otr.tg/index.php/fr/impots/nomenclature-fiscale/impots-indirects-tva-taf.html
Ukraine | ||
| standard | 20% | |
| reduced | 14% 7% | |
https://ukraineinvest.gov.ua/en/analytics-research/overview-of-taxation/
Calculate United States Sales Tax. Sales Tax in US varies by location. There is base sales tax by most of the states. Counties, cities and districts impose their own local taxes. See California, Texas, Florida, New York, Pennsylvania, etc.
Uzbekistan | ||
| standard | 12% | |
| reduced | 6% | |
VAT rounding: the EU, the UK and other European countries
The EU VAT Directive and the Court of Justice of the European Union leave VAT rounding rules to be decided at national level. National rules vary. In the UK, HMRC allows VAT on B2B invoices to be rounded down to the nearest whole penny.
Roundings in VAT calculation: Mathematically impossible prices?
There are a whole range of VAT-inclusive prices that cannot be mathematically arrived at if the tax is calculated from the VAT-free price. One example is 3.99. These prices are also possible, but then the VAT-free price must be interpreted as rounded.
VAT Gap - How much VAT is left uncollected in EU countries?
9.5% of VAT was left uncollected in EU countries. See the list of EU countries and candidate countries.
In Europe there is VAT - in the US sales tax
In Europe, companies belonging to the production chain account for the VAT paid by the consumer to the state in proportion to their value added. The US sales tax, on the other hand, is billed entirely by the company that made the consumer sale. Sales tax is paid to local operators, not to the state.
Many of today's taxes were already in use in Antiquity. Deciding on taxation has moved from autocrats to parliaments and the level of taxation has risen. In earlier times taxes were used to wage wars, today taxes are used to maintain welfare states.
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