Free tools · 2026 rates
VAT calculator: 21%, 12% and 5%
Add VAT to a price without tax, or extract VAT from the final amount — with the standard 21%, the reduced 12% or the 5% rate for books and the press.
Amount with VAT
121,00 €
VAT 21 %
21,00 €
Amount without VAT
100,00 €
How it's calculated
- Amount without VAT100,00 €
- VAT (21 %)100,00 € × 21 %21,00 €
- Amount with VAT121,00 €
From 1 July 2026 to 30 June 2027 the 12 % rate is temporarily applied also to bread, milk, poultry and eggs. You must register in the VAT register when taxable transactions in a calendar year exceed 50 000,00 €.
Vadi does these taxes for you
Salaries, VSAOI reports, MUN and VAT declarations in EDS format, a tax calendar with exact amounts — automatically, without spreadsheets and calculators.
How it is calculated — examples and rates
How VAT is calculated: adding or extracting
The figures on this page are computed by the Vadi tax engine using the rates in force on 1 October 2026. The calculation is for information only and does not replace tax advice.
A VAT (in Latvian PVN) calculation has two directions, and they are often confused. When adding the tax you start from the amount without VAT; when extracting it — from the amount that already includes VAT.
- Adding VAT: multiply the amount without VAT by the rate. At the standard rate of 21% you get the final amount by multiplying the price without VAT by 1.21.
- Extracting VAT: divide the amount with VAT by 1.21 — this gives the amount without VAT, and the difference is the tax. VAT is therefore 17.36% of the total, not 21%.
| VAT rate | Multiplier “with VAT” | VAT share of the total |
|---|---|---|
| 21% | 1.21 | 17.36% |
| 12% | 1.12 | 10.71% |
| 5% | 1.05 | 4.76% |
The standard rate is 21%. The reduced 12% rate applies, for example, to medicines, hotel accommodation, domestic passenger transport and fresh fruit and vegetables, and 5% — to books and the press. As a temporary measure the reduced rate also applies to bread, milk, poultry and eggs.
You must register for VAT when the value of taxable transactions in a calendar year exceeds €50,000. If the excess is no more than €5,000 — that is, turnover does not exceed €55,000 — registration can be deferred to the start of the next year, and in 2026 the application is due by 30 November 2026. If that limit is exceeded too, the application is due by the 15th of the following month.
The VAT declaration is filed within 20 days after the end of the taxation period and the tax is paid by the 23rd. For September 2026 that means 20 October 2026 and 23 October 2026.
A micro-enterprise tax payer cannot be a VAT payer — if you are getting close to the threshold, use the MUN calculator to see when that will happen. How Vadi applies the right rate on invoices and prepares the VAT declaration is described in the handbook section on invoices and on the page for retail businesses.
VAT calculation examples at 21%, 12% and 5%
Adding VAT to €250
| Rate | Amount without VAT | VAT | Amount with VAT |
|---|---|---|---|
| 21% | €250.00 | €52.50 | €302.50 |
| 12% | €250.00 | €30.00 | €280.00 |
| 5% | €250.00 | €12.50 | €262.50 |
Extracting VAT from €100
| Rate | Amount without VAT | VAT | Amount with VAT |
|---|---|---|---|
| 21% | €82.64 | €17.36 | €100.00 |
| 12% | €89.29 | €10.71 | €100.00 |
| 5% | €95.24 | €4.76 | €100.00 |
When extracting, the amount without VAT is rounded to the cent and the VAT is the difference up to the total — so the two parts always add up exactly.
VAT 21% table: the most searched amounts
Each row shows both directions: when the amount is without VAT (adding) and when it already includes VAT (extracting).
| Amount | VAT when adding | Total with VAT | VAT when extracting | Amount without VAT |
|---|---|---|---|---|
| €10.00 | €2.10 | €12.10 | €1.74 | €8.26 |
| €50.00 | €10.50 | €60.50 | €8.68 | €41.32 |
| €100.00 | €21.00 | €121.00 | €17.36 | €82.64 |
| €500.00 | €105.00 | €605.00 | €86.78 | €413.22 |
| €1,000.00 | €210.00 | €1,210.00 | €173.55 | €826.45 |
Sources: Value Added Tax Law.
Frequently asked questions
How do you calculate VAT from an amount?
Adding: amount without VAT × rate (e.g. €100 × 21% = €21 VAT, €121 in total). Extracting from the total: total × rate / (100 + rate) — from €121 at 21% the VAT is €21.
What are the VAT rates in Latvia in 2026?
The standard rate is 21%. The reduced 12% — for medicines, hotels, domestic passenger transport, fresh fruit and vegetables, and from July 2026 also bread, milk, poultry and eggs (a temporary measure). 5% — for books and the press.
When do you have to register for VAT?
When the value of taxable transactions in the calendar year exceeds €50,000 (section 59 of the VAT Act — since 2025 the threshold is counted per calendar year, not over 12 months). You can also register voluntarily earlier — for example, to deduct input VAT.
How much is VAT on €100?
It depends on whether the amount is with or without VAT. If €100 is the price without VAT, the tax at 21% is €21.00, €121.00 in total. If €100 is the price with VAT, it contains €17.36 of tax and €82.64 without VAT.
How do you extract VAT from an amount that includes it?
Divide the amount with VAT by 1.21 (if the rate is 21%) to get the amount without VAT. The tax is the difference between the two. The most common mistake is to take 21% off the total: that is too much, because VAT is only 17.36% of the total.
How do you calculate VAT at the 12% rate?
In the same way as at the standard rate, only with a different figure: 12% is added to the amount without VAT, so on €100 the tax is €12.00, €112.00 in total. To extract, divide the amount with VAT by 1.12.
When is the VAT declaration filed and the tax paid?
The declaration is filed within 20 days after the end of the taxation period — a month or a quarter — and the tax is paid by the 23rd. If the deadline falls on a weekend or public holiday, it moves to the next working day.
What are the VAT registration threshold and the tolerance?
The threshold is €50,000 of taxable transactions in a calendar year. If it is exceeded by no more than €5,000, registration can be deferred to the start of the next year; if turnover exceeds €55,000, the application is due by the 15th of the following month.
This calculator is for information only and does not replace tax advice — the final figure is set by the State Revenue Service (VID) in its assessment. The rates are computed by the same engine used in Vadi accounting, and each value is verified against official sources (VID, likumi.lv). If you spot an inaccuracy, write to us.