VAT Calculation: Excl. VAT, Incl. VAT and VAT Payable

Convert an amount excluding VAT into an amount including VAT (or the other way around) and estimate the VAT you owe in seconds. 2026 rates and the VAT exemption threshold included.

Parameters

What do you want to calculate?

VAT rate

Amount to convert (€)

Conversion direction

You enter a pre-tax amount, and we add the VAT.

Basic VAT exemption (2025)

Below €85,000 in revenue for the sale of goods and accommodation (BIC), or €37,500 for the provision of services (BNC), you have no VAT to charge.

Increased tolerance thresholds: €93,500 / €41,250.

Indicative calculation: check the rates applicable to your business.

Amount excl. VAT

1 000 €

VAT (20%)

200 €

Amount incl. VAT

1 200 €

Calculation details

Price excluding VAT1 000 €

VAT amount (20%)+ 200 €

Price including VAT1 200 €

Excl. VAT, VAT and incl. VAT

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How to calculate VAT?

VAT (value-added tax) is added to the pre-tax price to obtain the price paid by the customer. To go from an amount excluding VAT to an amount including VAT, you apply the VAT rate; to do the reverse, you remove it.

Excl. VAT to incl. VAT

Incl. VAT = Excl. VAT × (1 + rate). The VAT equals Excl. VAT × rate.

Incl. VAT to excl. VAT

Excl. VAT = Incl. VAT ÷ (1 + rate). The VAT equals Incl. VAT − Excl. VAT.

VAT payable

VAT payable = VAT collected − deductible VAT (never negative).

VAT rates in France

Four rates coexist in mainland France. The right rate depends on the exact nature of the good or service sold.

Rate	Main application
20%	Standard rate: the majority of goods and services.
10%	Catering, transport, renovation work, accommodation.
5.5%	Food products, books, energy, equipment for people with disabilities.
2.1%	Reimbursable medicines, the press, certain shows.

The basic VAT exemption (franchise en base)

Small businesses can benefit from the basic VAT exemption (franchise en base): they do not charge VAT and therefore have nothing to remit. In 2025, the thresholds are €85,000 in revenue for the sale of goods and accommodation (BIC) and €37,500 for the provision of services (BNC). Increased tolerance thresholds exist at €93,500 and €41,250. Beyond these, you must charge VAT, collect it and then remit it to the tax authorities, while recovering the VAT on your purchases. This simulator provides an indicative calculation: always check the rate applicable to your business.

Frequently asked questions about VAT

How do you calculate the amount including VAT from the amount excluding VAT?▼

Simply multiply the pre-tax amount by (1 + VAT rate). For example, for €1,000 excl. VAT at the standard rate of 20%: 1,000 × 1.20 = €1,200 incl. VAT, of which €200 is VAT.

How do you find the amount excluding VAT from the amount including VAT?▼

You divide the amount including VAT by (1 + VAT rate). For €1,200 incl. VAT at 20%: 1,200 ÷ 1.20 = €1,000 excl. VAT, i.e. €200 of VAT included.

What are the VAT rates in France?▼

The standard rate is 20%. The intermediate rate of 10% applies notably to catering and renovation work. The reduced rate of 5.5% covers essential goods, and the special rate of 2.1% targets certain medicines and the press.

What is VAT payable?▼

It is the difference between the VAT you collect on your sales and the deductible VAT you paid on your business purchases. If the collected VAT exceeds the deductible VAT, you remit the difference to the State; otherwise, you have a VAT credit.

What is the basic VAT exemption (franchise en base)?▼

In 2025, below €85,000 in revenue (sale of goods and accommodation, BIC) or €37,500 (provision of services, BNC), you do not charge VAT and do not remit it. The increased tolerance thresholds are €93,500 and €41,250.