How to Calculate VAT From a Gross Price – Net and VAT Explained
To extract VAT from a gross price, divide the gross amount by (100 + rate) and multiply by 100: **net = gross × 100 / (100 + rate)**. The VAT is then **gross − net**. Example: 119.00 € gross at 19 % gives 100.00 € net and 19.00 € VAT. Enter your amount in the calculator above – net and VAT appear instantly.
- No signup required
- German formatting (1.234,56 €)
- § 14 UStG compliant
- Hosted in Germany
Extract the VAT out of a gross price.
Result
Enter an amount to see the result.
Need an invoice with this calculation?
Create a § 14-compliant PDF invoice in under a minute.
Create invoiceWhat does “extracting VAT” mean?
Extracting VAT (German „MwSt rausrechnen“) means breaking a gross price (the price including VAT) down into the net amount and the VAT it contains. You know the final price and want to find out how much of it is the actual service or product (net) and how much is value-added tax.
You need this, for example, when a receipt only shows the gross amount but your bookkeeping or your VAT return requires the net value and the VAT included.
The opposite is “adding VAT”: there you start from the net amount and add the tax on top.
The formula for extracting VAT
Two simple formulas let you extract VAT reliably:
- Net: net = gross × 100 / (100 + rate)
- VAT amount: VAT = gross − net
The divisor depends on the tax rate. At 19 % you divide the gross amount by 1.19, at 7 % by 1.07. A common mistake is simply reducing the gross amount by 19 % – this gives a net value that is too low, because the 19 % refers to the net amount, not the gross.
If you just need a quick result, use the calculator at the top of this page: enter the gross amount, choose the tax rate – done.
Example: extracting 19 % VAT from a gross price
You have an invoice for 119.00 € gross at the standard rate of 19 %.
- net = 119.00 € × 100 / 119 = 100.00 €
- VAT = 119.00 € − 100.00 € = 19.00 €
A second example with an uneven amount: at 250.00 € gross and 19 %, net = 250.00 € × 100 / 119 = 210.08 €, so VAT = 41.92 €.
The standard rate of 19 % applies to most goods and services – such as electronics, clothing, tradesperson services, or food eaten in a restaurant on the premises.
Example: extracting 7 % VAT
The reduced rate of 7 % applies, for example, to most groceries, books and e-books, newspapers and magazines, local public transport, hotel stays, and admission tickets for theatre, concerts, or museums.
Example: a hotel invoice for 107.00 € gross at 7 %:
- net = 107.00 € × 100 / 107 = 100.00 €
- VAT = 107.00 € − 100.00 € = 7.00 €
Note: drinks are usually taxed at 19 %, and food consumed on the premises in a restaurant has again been taxed at 19 % since 01.01.2024 (the temporary 7 % rate for catering ended on 31.12.2023). Always check the correct rate before extracting VAT.
Extract VAT with the free calculator
Instead of calculating by hand, simply enter your amount in the calculator at the top of this page. It works live net ↔ gross, supports 19 %, 7 %, and 0 %, and instantly shows the VAT included – free and without signup.
Here is how it works:
- Enter the gross amount in the field
- Choose the tax rate (19 %, 7 %, or 0 %)
- Net and VAT are shown immediately
If you want to carry the result straight into an invoice, use our free invoice generator to create a § 14 UStG-compliant PDF – also without registration.
Related tools
Frequently asked questions
How do I extract VAT from a gross price?
Divide the gross amount by (100 + tax rate) and multiply by 100: net = gross × 100 / (100 + rate). The VAT included is gross − net. So at 19 % you divide by 1.19, at 7 % by 1.07. Example: 119.00 € gross gives 100.00 € net and 19.00 € VAT.
How much is 19 % VAT in 119 € gross?
119.00 € gross breaks down into 100.00 € net and 19.00 € VAT. Calculation: 119.00 € × 100 / 119 = 100.00 € net, then 119.00 € − 100.00 € = 19.00 € VAT. The factor for 19 % is 1.19, by which you divide the gross amount.
Can I just subtract 19 % from the gross price?
No, that is a common mistake. The 19 % refers to the net amount, not the gross. Subtracting 19 % from the gross gives a result that is too low. Instead, divide the gross amount by 1.19. Example: 119.00 € / 1.19 = 100.00 € net, not 119.00 € − 22.61 €.
How do I extract 7 % VAT?
Divide the gross amount by 1.07: net = gross × 100 / 107. The VAT is gross − net. Example: 107.00 € gross gives 100.00 € net and 7.00 € VAT. The reduced rate of 7 % applies to groceries, books, newspapers, and hotel stays, among others.
What is the difference between extracting and adding VAT?
When extracting, you start from the gross price and find net and the VAT included: net = gross × 100 / (100 + rate). When adding, you start from the net and add the tax: gross = net × (1 + rate/100). Example: 100.00 € net + 19 % = 119.00 € gross.
Which rate applies: 19 % or 7 %?
The standard rate of 19 % applies to most goods and services. The reduced rate of 7 % applies to groceries, books and e-books, newspapers, local public transport, hotel stays, and admission tickets, among others. Drinks and restaurant food eaten on the premises are taxed at 19 %.
Is there a free VAT calculator to extract VAT?
Yes. The calculator at the top of this page extracts VAT for free and without signup. Enter the gross amount, choose 19 %, 7 %, or 0 %, and the net and VAT amounts appear instantly. You can use the result directly for your bookkeeping or invoice.