VAT calculator — net and gross
Calculate VAT instantly: net to gross or gross to net. Rates 23%, 8%, 5%, 0%. Free VAT calculator, no signup.
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Reverse VAT Calculator
The reverse VAT calculator (also called a VAT deduction calculator or "VAT backwards" calculator) lets you extract the net (pre-tax) amount and the VAT amount from a given gross (VAT-inclusive) price. Instead of adding tax on top of a net price, you work backwards from the total price. The formula is simple: net = gross ÷ (1 + rate/100), and VAT = gross − net. For a 23% rate the divisor is 1.23; for 8% it is 1.08; for 5% it is 1.05. The calculator also supports the forward direction: adding VAT to a net price to find the gross. This tool is used by accountants analysing receipts and invoices, business owners issuing credit notes, and consumers who want to know how much tax is included in a price they have paid. All results are rounded to 2 decimal places.
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How the reverse VAT calculator works
1. Choose the calculation direction: • "Gross → net": you have the gross (VAT-inclusive) price and want to find the net base and VAT amount. • "Net → gross": you have the net (VAT-exclusive) price and want to find the gross price and VAT amount. 2. Enter the amount (gross or net) in the "Amount" field. 3. Select the VAT rate: 23%, 8%, 5% or 0%. 4. The calculator returns: • Net amount (excluding tax) • VAT amount • Gross amount (including tax) Formulae used: • Gross → net: net = gross / (1 + rate/100); VAT = gross − net • Net → gross: gross = net × (1 + rate/100); VAT = gross − net The calculator handles division-by-zero and invalid inputs gracefully, returning 0 instead of an error.
Example: extracting 23% VAT from a price of 246 PLN
Gross price: 246 PLN, VAT rate 23%. Net = 246 / 1.23 = 200.00 PLN. VAT = 246 − 200 = 46.00 PLN. Another example with 8% rate: gross 216 PLN → net = 216 / 1.08 = 200.00 PLN; VAT = 16.00 PLN. Forward direction example: 500 PLN net + 23% = gross 615 PLN; VAT = 115 PLN.
Frequently asked questions
What is a reverse VAT calculation?
A reverse VAT calculation (also called back-calculating VAT or VAT extraction) finds the net amount and the VAT amount hidden inside a gross price. The formula is: net = gross / (1 + VAT rate), and VAT = gross − net. This is the opposite of adding VAT to a net price.
How do I extract VAT at 23% from a gross price?
Divide the gross price by 1.23. For example: 123 PLN gross / 1.23 = 100 PLN net; VAT = 123 − 100 = 23 PLN. Expressed as a percentage of the gross price, VAT at 23% represents approximately 18.70% of the gross.
How do I extract VAT at 8% from a gross price?
Divide the gross price by 1.08. For example: 108 PLN gross / 1.08 = 100 PLN net; VAT = 8 PLN. At the 8% rate, VAT represents approximately 7.41% of the gross price.
How do I extract VAT at 5% from a gross price?
Divide the gross price by 1.05. For example: 210 PLN gross / 1.05 = 200 PLN net; VAT = 10 PLN. At the 5% rate, VAT represents approximately 4.76% of the gross price.
What VAT rates apply in Poland?
Poland has four main VAT rates: 23% (standard rate), 8% (reduced rate for certain food products, construction services and more), 5% (basic foodstuffs, books, maps) and 0% (exports, certain intra-EU transactions). There is also a VAT exemption for entities below the 200,000 PLN annual turnover threshold.
What is the difference between reverse VAT and reverse charge?
These are two different concepts. Reverse VAT (or back-calculation) is a mathematical operation: extracting the tax from a gross price. Reverse charge is a legal VAT mechanism where the tax liability is transferred from the seller to the buyer — commonly used in B2B cross-border transactions and for certain domestic goods like scrap metal or construction services.
Why does the calculator divide by (1 + rate) rather than multiply by the rate?
When you have a gross price that already includes VAT, you must divide by (1 + rate) to recover the net base — because the gross is the net multiplied by (1 + rate). Multiplying the gross by the rate directly would give you VAT calculated on the gross, which is always larger than the actual VAT figure and would be incorrect.
What does VAT at 23% look like as a percentage of the gross price?
VAT at 23% represents 23/123 ≈ 18.70% of the gross price. This means that out of every 123 PLN gross, 100 PLN is net and 23 PLN is tax. The fact that 23% of 100 (net) equals roughly 18.70% of 123 (gross) is a common source of confusion.
Can I use this calculator for currencies other than PLN?
Yes — the formula is currency-independent. Simply enter the gross or net amount in any currency and choose the correct VAT rate. The calculator returns results in the same currency unit you entered. The VAT rates shown (23%, 8%, 5%, 0%) are the Polish rates, but the arithmetic works for any currency.
Are the calculator results legally binding?
No. The results are indicative only and do not constitute tax or accounting advice. For tax filings, invoices or audits, always verify calculations with a qualified accountant or tax adviser and refer to current legislation.
Results are for informational purposes only and do not constitute tax or accounting advice. The calculator applies standard mathematical formulae based on Polish VAT legislation. VAT rates may change — always verify current regulations or consult a tax adviser.
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