VAT Calculation 5%

Convert an amount excl. VAT to incl. VAT, or find the price excl. VAT from the price incl. VAT with a VAT rate of 5%. Example table and interactive calculator.

VAT 5% conversion table

Amount excl. VAT VAT (5%) Amount incl. VAT
100.00 € 5.00 € 105.00 €
200.00 € 10.00 € 210.00 €
500.00 € 25.00 € 525.00 €
1 000.00 € 50.00 € 1 050.00 €
2 000.00 € 100.00 € 2 100.00 €
5 000.00 € 250.00 € 5 250.00 €

VAT 5% calculation formulas

Excl. VAT → Incl. VAT: amount excl. VAT × 1.05
Incl. VAT → Excl. VAT: amount incl. VAT ÷ 1.05
VAT = amount excl. VAT × 0.05

VAT 5% calculator

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VAT amount ( %)

€ HT + € VAT = € TTC
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Other VAT rates

Everything you need to know about 5% VAT

The reduced rate of 5% applies to a specific range of goods and services considered essential or socially important. This includes domestic fuel and power supplies (gas and electricity for the home), child car seats, and certain energy-saving materials installed in residential properties.

Other items subject to the 5% rate include smoking cessation products (such as nicotine patches and gum), women's sanitary products, and the installation of certain renewable energy technologies. Some mobility aids for the elderly also qualify for this reduced rate.

Practical example: for a product priced at €100.00 excl. VAT, the VAT is €5.00 and the price incl. VAT is €105.00. Conversely, a price of €105.00 incl. VAT corresponds to €100.00 excl. VAT (105.00 / 1.05) and €5.00 VAT.

Frequently asked questions - VAT 5%

Multiply the amount excl. VAT by 5_decimal. Example: €100.00 excl. VAT × 5_decimal = €5.00 VAT. The price incl. VAT is therefore €100.00 + €5.00 = €105.00 incl. VAT.
Divide the amount incl. VAT by 1.05. Example: €105.00 incl. VAT ÷ 1.05 = €100.00 excl. VAT.
The 5% reduced rate applies to domestic fuel and power (gas and electricity), child car seats, certain energy-saving materials installed in homes, smoking cessation products and some health-related products.