Case 1
- Add or extract
- Add VAT to a net amount
- Amount
- 100
- Rate
- Germany 19 %
- Custom rate
- 19%
19.00
Open with these valuesVAT Calculator
19.00tax
Result: 19.00 taxTaking VAT out of a gross amount is not the same sum as adding it on. From 119 at 19 % the tax is 19, not 22.61 — the divisor is 100 plus the rate, not 100. That one slip is the most common mistake on an invoice.
Worked examples
Case 2
- Add or extract
- Take VAT out of a gross amount
- Amount
- 119
- Rate
- Germany 19 %
- Custom rate
- 19%
19.00
Open with these valuesCase 3
- Add or extract
- Add VAT to a net amount
- Amount
- 100
- Rate
- Switzerland 8.1 %
- Custom rate
- 19%
8.10
Open with these valuesHow it's calculated
add: A × r/100 · extract: A × r/(100 + r)
- StepSay whether the amount is net (add VAT) or gross (take VAT out).
- StepEnter the amount.
- StepPick the statutory rate, or set your own.
- ResultRead the tax; the Swiss rates are the ones in force since 2024.
What this number means
Extracting divides by 100 plus the rate
From 119 at 19 % the tax is 119 × 19 / 119 = 19. Dividing by 100 instead gives 22.61, which is the tax you would add on top of 119, not the tax already inside it.
The result is the tax, not the other amount
The calculator returns the VAT alone. Add it to a net amount, or subtract it from a gross one, to get the figure on the other side.
Swiss rates changed at the start of 2024
The presets carry 8.1 %, 2.6 % and 3.8 %, the rates in force since then. For an older invoice pick the own-rate option and enter the old figure.
A cent of difference is usually rounding
This page rounds once, at the end, to two decimals. An invoice with several lines normally rounds each line first, and those roundings can add up a cent either way.
Commonly misread
19 % of a gross amount is the VAT contained in it.
It is not. In 119 there is 19 of tax, not 22.61 — the divisor is 119, not 100.
Adding and extracting are the same sum with the sign flipped.
They are two different sums. Adding treats your amount as net and puts the tax on top; extracting treats it as gross and takes the tax out of it.
The calculator decides which rate my goods carry.
It applies the rate you pick and nothing else. UStG § 12 (2) lists what carries the German reduced rate, among it staple foods, books and local public transport.
Reference table
| Rate | Where | Legal basis |
|---|---|---|
| 19 % | Germany, standard | UStG § 12 (1) |
| 7 % | Germany, reduced | UStG § 12 (2) |
| 20 % | Austria, standard | UStG 1994 § 10 (1) |
| 10 % / 13 % | Austria, reduced | UStG 1994 § 10 (2), (3) |
| 8.1 % | Switzerland, standard | MWSTG Art. 25 (1) |
| 2.6 % / 3.8 % | Switzerland, reduced / lodging | MWSTG Art. 25 (2), (4) |
Questions
How do I get the VAT out of a gross amount?
Multiply by the rate and divide by 100 plus the rate, not by 100. From 119 at 19 % that is 119 × 19 / 119 = 19, and dividing by 100 instead would give 22.61.
What is the difference between adding and extracting VAT?
Adding treats your amount as net and puts the tax on top. Extracting treats it as gross and takes the tax out of it — the same rate gives two different amounts of tax.
Which goods carry the reduced German rate of 7 %?
UStG § 12 Absatz 2 lists them, among them staple foods, books and newspapers, and local public transport. The calculator does not decide which rate applies; it applies the one you pick.
Did Switzerland change its VAT rates?
Yes, on 1 January 2024: the standard rate went to 8.1 %, the reduced rate to 2.6 % and the accommodation rate to 3.8 %. For an older invoice use the custom rate.
Why might my result differ by a cent from an invoice?
The calculator rounds once, at the end, to two decimals. An invoice with several lines usually rounds each line first, and those roundings can add up to a cent either way.
Sources and last check
Information, not financial advice.