Add 12% VAT to a net price, or extract the VAT from a VAT-inclusive amount. See the net, VAT, and gross figures instantly — ready for your VAT sales invoice and return.
amount is net (VAT-exclusive)
Gross total (incl. VAT)
The VAT figure of ₱120.00 is the 12% output tax you charge on a sale (or the input tax you may claim on a purchase, if VAT-registered). Issue a VAT sales invoice showing the VAT separately.
The Philippines applies a standard 12% VAT on most sales of goods, properties, and services (NIRC §106 & §108). The maths depends on which figure you start from:
net × 1.12 = gross, and the VAT is net × 12%.gross ÷ 1.12 = net, and the VAT is gross − net.Getting the direction right matters: charging 12% on a price that already includes VAT over-bills your customer, while forgetting to back it out understates your output tax. Once you know the VAT component, check whether you even need to register with the VAT registration checker — and if you are below ₱3M, compare the 3% percentage tax instead.
The standard VAT rate in the Philippines is 12%, levied under Sections 106 and 108 of the National Internal Revenue Code (as amended by RA 9337). Some sales are zero-rated (0%) or VAT-exempt, but most goods and services are standard-rated at 12%.
Multiply the net (VAT-exclusive) price by 1.12. For example, ₱1,000 + 12% VAT = ₱1,120, of which ₱120 is VAT. Select “Add VAT” and enter the net amount.
Divide the gross (VAT-inclusive) amount by 1.12 to get the net amount, then subtract it to find the VAT. For example, ₱1,120 ÷ 1.12 = ₱1,000 net, so the VAT is ₱120. Select “Remove VAT” to do this automatically.
You must register for VAT once your gross sales/receipts exceed ₱3,000,000 in any 12-month period. Below that, you can stay non-VAT and pay the 3% percentage tax (or elect the 8% income tax option). Use our VAT Registration Threshold Checker to see where you stand.
No. The calculator runs entirely in your browser — your figures never leave your device.
Informational only — not tax advice. This calculator is a general arithmetic aid for Philippine VAT at the standard 12% rate. Zero-rated and exempt sales follow different rules. Verify your VAT treatment with the Bureau of Internal Revenue (BIR) or a qualified Philippine tax professional. See our full disclaimer.
Source: NIRC §106/§108 (RA 9337); PwC Worldwide Tax Summaries — Philippines (Other taxes). As of June 2026.