Flat Rate VAT calculator
Under the VAT Flat Rate Scheme you pay HMRC a fixed percentage of your VAT-inclusive turnover. The percentage depends on your type of business, is 16.5% for a limited cost business and is 1 point lower in your first year of VAT registration.
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Informational estimate, not tax advice. SuperBooks does not prepare or file tax forms.
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The formula
VAT to pay = flat rate × VAT-inclusive turnover. Flat rate = the rate for your business type, or 16.5% if you are a limited cost business, minus 1 point in your first year as a VAT-registered business. GOV.UK's example: a photographer billing £1,200 including VAT pays 11% of £1,200, £132.
Flat rates by type of business
| Type of business | Flat rate |
|---|---|
| Accountancy or book-keeping | 14.5% |
| Advertising | 11% |
| Agricultural services | 11% |
| Any other activity not listed elsewhere | 12% |
| Architect, civil and structural engineer or surveyor | 14.5% |
| Boarding or care of animals | 12% |
| Business services not listed elsewhere | 12% |
| Catering services including restaurants and takeaways | 12.5% |
| Computer and IT consultancy or data processing | 14.5% |
| Computer repair services | 10.5% |
| Entertainment or journalism | 12.5% |
| Estate agency or property management services | 12% |
| Farming or agriculture not listed elsewhere | 6.5% |
| Film, radio, television or video production | 13% |
| Financial services | 13.5% |
| Forestry or fishing | 10.5% |
| General building or construction services | 9.5% |
| Hairdressing or other beauty treatment services | 13% |
| Hiring or renting goods | 9.5% |
| Hotel or accommodation | 10.5% |
| Investigation or security | 12% |
| Labour-only building or construction services | 14.5% |
| Laundry or dry-cleaning services | 12% |
| Lawyer or legal services | 14.5% |
| Library, archive, museum or other cultural activity | 9.5% |
| Management consultancy | 14% |
| Manufacturing fabricated metal products | 10.5% |
| Manufacturing food | 9% |
| Manufacturing not listed elsewhere | 9.5% |
| Manufacturing yarn, textiles or clothing | 9% |
| Membership organisation | 8% |
| Mining or quarrying | 10% |
| Packaging | 9% |
| Photography | 11% |
| Post offices | 5% |
| Printing | 8.5% |
| Publishing | 11% |
| Pubs | 6.5% |
| Real estate activity not listed elsewhere | 14% |
| Repairing personal or household goods | 10% |
| Repairing vehicles | 8.5% |
| Retailing food, confectionery, tobacco, newspapers or children’s clothing | 4% |
| Retailing pharmaceuticals, medical goods, cosmetics or toiletries | 8% |
| Retailing not listed elsewhere | 7.5% |
| Retailing vehicles or fuel | 6.5% |
| Secretarial services | 13% |
| Social work | 11% |
| Sport or recreation | 8.5% |
| Transport or storage, including couriers, freight, removals and taxis | 10% |
| Travel agency | 10.5% |
| Veterinary medicine | 11% |
| Wholesaling agricultural products | 8% |
| Wholesaling food | 7.5% |
| Wholesaling not listed elsewhere | 8.5% |
Sources
Last checked 21 October 2026.
Run it with curl
curl "https://app.superbooks.io/api/tools/flat-rate-vat?turnover=12000"Questions
- How is Flat Rate Scheme VAT calculated?
- Multiply your flat rate by your VAT-inclusive turnover, which includes the VAT you charged. A photographer at 11% who bills £1,000 plus £200 VAT pays £132 to HMRC.
- What is a limited cost business?
- One whose goods cost less than 2% of its turnover, or less than £1,000 a year if they are more than 2%. A limited cost business pays the higher flat rate of 16.5%.
- Who can join the Flat Rate Scheme?
- You may be able to join if your VAT turnover is £150,000 or less, excluding VAT. You get a 1% discount in your first year as a VAT-registered business.