VAT rates 2026
VAT rates in the United Kingdom
The standard VAT rate in the United Kingdom is 20%, with a reduced rate of 5% (since January 4, 2011).
Standard rate
20%
Reduced rate
5%
United Kingdom VAT calculator
- Net
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- VAT
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- Gross
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Which rate applies?
The standard rate of 20% applies to most goods and services. The reduced rate (5%) applies only to goods and services listed in the VAT law of the United Kingdom, typically food, books, medicines, public transport or accommodation; the exact lists differ by country and change often, so check the tax authority's list for your products.
Standard rate history
| Since | Standard rate |
|---|---|
| January 4, 2011 | 20% |
VAT in the United Kingdom at a glance
- Local name: VAT (value added tax)
- Tax authority: HM Revenue & Customs (HMRC)
- VAT number: VAT registration number (VRN), GB + 9 digits (12 for branches; GD/HA + 3 digits for government and health bodies). Format, check digit and common mistakes.
- Currency: GBP.
Selling to the United Kingdom from another country
The UK has been outside the EU VAT area since 2021: goods sent from the EU to Great Britain are exports, and the EU rules for intra-community supplies do not apply to UK customers. Northern Ireland is a special case for goods and uses the XI prefix.
Before you treat a UK customer as a business, check its VAT number. Check a United Kingdom VAT number in the VAT number checker or on the UK VAT checker page, or many at once with the bulk VAT validator.
Rates from the open-source ibericode/vat-rates data set, updated October 1, 2026. Always confirm rates with the national tax authority before relying on them.
Frequently asked questions
What is the VAT rate in the United Kingdom?
When did the VAT rate in the United Kingdom last change?
How do I calculate VAT in the United Kingdom?
What does a United Kingdom VAT number look like?
What is VAT called in the United Kingdom?
VAT rates in other countries
VAT validation API
Validate VAT numbers in your app
vatcheckapi checks the format and checksum of EU and UK VAT numbers and confirms the registration live (VIES for EU numbers), with company name and address where the country provides them.
/v2/check documentation VAT number API All documentation
150 free validations every month. No credit card required.
GET https://api.vatcheckapi.com/v2/check?vat_number=LU26375245
{
"country_code": "LU",
"vat_number": "26375245",
"format_valid": true,
"checksum_valid": true,
"registration_info": {
"is_registered": true,
"name": "AMAZON EUROPE CORE S.A R.L.",
"address": "38, AVENUE JOHN F. KENNEDY\nL-1855 LUXEMBOURG",
"address_parts": null,
"checked_at": "2026-10-16T09:12:44.000000Z"
},
"registration_info_history": []
}