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VAT Calculator

Instantly calculate VAT at the standard (21%), reduced (10%) or super-reduced (4%) rate.

€

VAT rate

Tax base

1.000 €

VAT amount (21 %)

210 €

Total with VAT

1.210 €

How Spanish VAT works

IVA (Spanish VAT) is an indirect tax charged on the taxable base — the price of the product or service before tax. An invoice always shows three figures: the taxable base, the VAT charged on top of it and the total the customer pays. The seller collects that VAT and pays it over to the tax office; for a freelancer or a company VAT is not income, it is money passing through.

Adding VAT means multiplying the base by the rate and adding it on: 1,000 € at 21% is 210 € of VAT and 1,210 € in total. Removing it means dividing the final price by 1 plus the rate: 1,210 € / 1.21 = 1,000 € base and 210 € VAT. Turn on "Price already includes VAT" when the amount you enter is the one printed on the receipt.

Current VAT rates

21 %Standard rate. Applies by default to anything without an expressly recognised reduced rate: electronics, clothing, furniture, professional services, telecoms, electricity, gas or vehicles. In 2026 electricity (contracted power up to 10 kW), natural gas, pellets and firewood were temporarily taxed at 10% from 22 March to 31 May (RDL 7/2026), and that cut can be reactivated for some months if their CPI rises (RDL 18/2026 and RDL 25/2026). Drinking water is taxed at 10%.
10 %Reduced rate. Hospitality and restaurants, passenger transport, water, tickets to cinemas, theatres, concerts, museums and other live cultural shows, amateur sporting events, newly built housing, qualifying renovation work and many foods that are not staples. Professional sport is taxed at 21%.
4 %Super-reduced rate. Staple foods such as plain bread, milk, cheese, eggs, fruit, vegetables, pulses and cereals; olive oil; books, newspapers and magazines; medicines for human use; sanitary pads, tampons, condoms and other non-medicinal contraceptives; prostheses and vehicles for people with disabilities; and special-regime or publicly promoted subsidised housing (VPO).

Historical rate (no longer in force)

5 %Temporary rate that has now expired. It applied to electricity (June 2022 to 2024), gas, pellets and firewood (October 2022 to December 2023) and seed oils and pasta (2023 to September 2024). Since 2025 there is no 5% rate: it is kept here only to check or reissue invoices from those years.

These are the rates for the territory where Spanish VAT applies: mainland Spain and the Balearic Islands. The Canary Islands charge IGIC instead of VAT, and Ceuta and Melilla apply IPSI, both with their own and considerably lower rates, so this calculator does not fit those invoices.

VAT frequently asked questions

How do you remove VAT from a price?

Divide the final price by 1 plus the rate. For a price of 121 € at 21%: 121 / 1.21 = 100 € taxable base and 21 € VAT. In the calculator you just turn on "Price already includes VAT" and enter the total amount.

Why can I not simply subtract 21% from a VAT-inclusive price?

This is the most common mistake. Subtracting 21% from 121 € gives 95.59 €, not the real 100 € base, because that 21% was calculated on the base and not on the total. The percentage you would actually have to subtract from a 21% VAT-inclusive price is 17.36%. That is why you divide rather than subtract.

Which VAT rate should I apply?

It is set by the Spanish VAT Act (Ley 37/1992), not by the seller: 21% is the default and reduced rates only apply to the transactions the law lists explicitly. When in doubt the reference is the Agencia Tributaria, especially for borderline cases such as home renovation or processed food.

Is the VAT on an invoice income for a freelancer?

No. The VAT charged to clients is paid over to the tax office through form 303, after deducting the VAT paid on purchases related to the business. Only the taxable base counts as income for personal income tax, and that is the figure you should use to estimate your earnings.

Does this calculator work for the Canary Islands, Ceuta or Melilla?

No. The Canary Islands apply IGIC and Ceuta and Melilla apply IPSI, which are different taxes with their own rates. The arithmetic is the same (base plus tax), but the percentages in this calculator are the mainland and Balearic VAT rates.

✨

New explanatory section with the current VAT rates (21%, 10%, 5% and 4%), the formulas to add and remove VAT, and an FAQ covering the taxable base, form 303 and IGIC/IPSI.

🆕

First version of the VAT calculator. Calculate VAT at 4%, 5%, 10% and 21%. Add or remove VAT from any amount.

Done with lots of coffee by Juan Pallarès
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