What this VAT calculator does
The calculator turns net prices into gross, works gross prices back to net and shows the VAT amount contained in a price — with the current rates for Germany (19% / 7%), Austria (20% / 13% / 10% / 4.9%) and Switzerland (8.1% / 2.6% / 3.8%), or any custom rate. Everything runs locally in your browser, rounded to the cent using commercial rounding.
How do I convert a net price to gross?
Gross = net × (1 + rate ÷ 100). At 19% that is simply net × 1.19:
| Net | Rate | VAT | Gross |
|---|---|---|---|
| €100.00 | 19% | €19.00 | €119.00 |
| €100.00 | 7% | €7.00 | €107.00 |
| CHF 100.00 | 8.1% | CHF 8.10 | CHF 108.10 |
The calculator shows the working for every result as a single line, for example "€100.00 + 19% = €119.00".
How do I remove VAT from a gross price?
Divide by the factor — do not subtract the percentage: net = gross ÷ 1.19 (at 19%). A gross price of €119.00 becomes €100.00 net and €19.00 VAT. Subtracting 19% from the gross price instead gives €96.39, a widespread mistake — the 19% always refers to the net amount, not to the gross price.
Which rates apply in Germany, Austria and Switzerland in 2026?
Germany's standard rate of 19% has been unchanged since 1 January 2007, when it was raised from 16%; the reduced 7% rate is set out in § 12 UStG (source: gesetze-im-internet.de). New since 1 January 2026: restaurant meals permanently fall under the reduced 7% — drinks stay at 19%.
| Country | Standard rate | Reduced rates | Legal basis |
|---|---|---|---|
| Germany | 19% | 7% | § 12 UStG |
| Austria | 20% | 13%, 10%, 4.9% | § 10 UStG 1994 |
| Switzerland | 8.1% | 2.6%, special rate 3.8% (lodging) | Art. 25 VAT Act |
Austria introduced a new reduced rate of 4.9% on basic foods such as bread, milk, butter and eggs on 1 July 2026 (source: usp.gv.at, Federal Ministry of Finance). The Swiss rates have applied since 1 January 2024, when they were raised from 7.7% / 2.5% / 3.7% to help fund the state pension scheme (source: Federal Tax Administration, estv.admin.ch).
How is the result rounded?
Commercially, to two decimal places (half rounds up), computed with exact decimal arithmetic instead of floating point. The calculator rounds exactly one derived value and forms the third as a difference — so net + VAT always equals gross exactly. Invoices that round VAT per line item and then sum up can differ by one cent; both methods are legitimate.
Honest limits
- This tool is no substitute for tax advice: which rate applies to a specific good or service (say 7% vs. 19% for food, or Austria's 4.9% list) is a question of tax law, not arithmetic.
- The Swiss 0.05-franc cash rounding is not modelled — VAT accounting itself works on two decimal places.
- Special schemes such as margin taxation, intra-community supplies or reverse charge are out of scope.
Privacy
All calculations run entirely in your browser. No amount is ever sent to a server; only your last entries are stored locally so the calculator opens where you left off.