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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.
Romania | |
| standard | 21% Most goods and services. Also alcoholic beverages, non-alcoholic beverages under CN code 2202, foods containing more than 10 g of added sugar per 100 g (except powdered milk for young children), food supplements, and veterinary medicines. From 1 August 2026, also the sale of new residential properties to private individuals. |
| reduced | 11% Medicines for human use. Food and beverages, including live livestock and poultry, with certain exceptions. Drinking and irrigation water, water supply and sewerage services. Fertilisers, pesticides, seeds and agricultural services. Books, textbooks, newspapers and periodicals. Accommodation, restaurant and catering services, excluding alcoholic beverages and beverages containing added sugar. Firewood, sawdust, pellets and heat energy for households, hospitals, schools and non-governmental organisations during the cold season. Admission to castles, museums, memorial houses, historical monuments, zoos and botanical gardens. |
| exempt with deduction | Exports of goods outside the EU and intra-Community supplies of goods to a VAT-registered customer in another Member State. International passenger transport. Transactions relating to ships and aircraft used in international traffic. Supplies of prostheses and orthopaedic products, as well as the construction, renovation and equipping of public hospitals or hospitals operated by non-governmental organisations, subject to the conditions laid down by law. Supplies to diplomatic missions, international organisations and NATO forces. |
| exempt without deduction | Hospital and medical care, dental care and dental prostheses, home care, social welfare and child protection. School and university education, as well as vocational training. Cultural and sports services provided by non-profit organisations. Banking and financial activities, insurance and reinsurance. Gambling. Letting of real estate, as well as the sale of old buildings and non-building land; taxation may be opted for. Public postal services. Small businesses are eligible for an exemption based on a turnover threshold. |
| out of scope | Work performed under an employment contract. Transfer of a business or part of a business to a taxable person. Goods supplied free of charge for business representation, sponsorship and patronage purposes within the limits laid down by law, as well as samples. Compensation that does not constitute consideration for a taxable transaction. Activities carried out by public bodies in their capacity as public authorities. |
| reverse charge | Cereals and industrial crops, ferrous and non-ferrous metal waste and scrap, timber and wood materials. Greenhouse gas emission allowances and green certificates. Electricity supplied to resellers. Mobile phones, integrated circuits, game consoles, tablets and laptops where the VAT-exclusive value of the invoice exceeds the threshold laid down by law. Supplies of buildings and land where taxation has been opted for. Investment gold. The scheme applies only between persons registered for VAT in Romania. The purchaser also accounts for VAT on services supplied by a supplier not established in Romania. |
| margin scheme | Resale of second-hand goods, as well as works of art, collectors’ items and antiques, for example where the goods have been purchased from a private individual or another reseller applying the margin scheme. VAT is calculated on the profit margin. A similar scheme also applies to travel agencies. VAT Margin Scheme calculator |
| Past changes: | |
| 1 Aug 2026 | The transitional 9% rate for new residential properties ends. It applied from 1 August 2025 to 31 July 2026 to buyers who had entered into a contract and paid a deposit before 1 August 2025, for one residential property with a usable floor area of no more than 120 m² and a value of no more than RON 600,000 excluding VAT. New residential properties are now subject to the 21% rate. Portal Legislativ – Law 141/2025, transitional provisions |
| 1 Aug 2025 | The standard rate rises from 19% to 21%. A single reduced rate of 11% replaces the previous 5% and 9% rates. Among other things, veterinary medicines, food supplements, beverages containing added sugar, and sports and recreational services move to the 21% rate. ANAF – Law 141/2025 |
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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