What is the VAT rate in the UK in 2026?

Last updated: 2026-08-02·Verified: 2026-08-02

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📋 Direct Answer

The UK standard VAT rate is 20% (applies to most goods and services). Reduced rates: 5% (some energy-saving materials, children's car seats) and 0% (most food, books, children's clothing). No announced changes for 2026. The standard rate has been 20% since January 2011.

3
Requirements
N/A
Est. Total Cost
Immediate
Timeline

Item by Item

RequiredStandard Rate: 20%
20% of sale priceImmediate
  1. 1Charge 20% VAT on standard-rated goods
  2. 2File VAT returns via Making Tax Digital (MTD)
  3. 3Remit collected VAT to HMRC
If applicableReduced Rate: 5%
5% of sale priceImmediate
  1. 1Apply 5% only for qualifying goods
  2. 2Verify with HMRC guidance
If applicableZero Rate: 0%
0% VATImmediate
  1. 1Apply 0% for qualifying goods (most food, books, children's clothing)
  2. 2Still file these sales on VAT returns

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Sources

  • HMRC VAT rates and categories
  • GOV.UK VAT on goods

Disclaimer: This page is for informational purposes only and does not constitute legal or tax advice. Consult a professional for your specific situation.