Add or remove VAT with the 2026 rates (21% standard, 11% reduced). Instantly get the base, the VAT and the total, at any rate.
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Choose whether to add VAT to a net amount or extract it from a total. The default rate is 21%.
The standard rate is 21% and the reduced rate 11% (from 1 August 2025). For older invoices use 19%, 9% or 5%.
100.00 + 21.00% VAT = 121.00 RONIndicative tax figures, not advice. We use the rates in force in 2026, but the law can change — always check the Fiscal Code and ANAF. Instant in-browser calculation, no account, no data sent.
To add VAT you multiply the net amount by the rate; to remove it you divide the total by 1 plus the rate:
For 100 excl. VAT at 21%: VAT = 21, total = 121. Conversely, from 121 incl. VAT: base = 121 ÷ 1.21 = 100.
The standard VAT rate is 21% and the reduced rate is 11%. Both apply from 1 August 2025, when the standard rate rose from 19% to 21% and the 9% and 5% reduced rates were merged into 11%.
Multiply the net amount by the rate. For example, for 100 and 21%: VAT = 100 × 0.21 = 21, and the total payable is 121.
Divide the total by 1 plus the rate. For a price of 121 with 21% VAT: base = 121 ÷ 1.21 = 100, so the included VAT is 21.
The 11% reduced rate applies mainly to food, non-alcoholic drinks, medicines, water, accommodation and restaurant services, books, newspapers and textbooks. Some categories previously at 5% (such as housing) moved to the standard rate.
Until 31 July 2025 the standard rate was 19%, with two reduced rates: 9% (food, medicines, water, accommodation) and 5% (books, some housing, cultural events). For invoices from that period, use the old rates.
For the VAT, multiply the net amount by 0.21; for the VAT-inclusive total, multiply by 1.21. To strip VAT from a total, divide by 1.21.
VAT (value added tax) is a consumption tax. Businesses collect it on sales and pay it to the state, but it is ultimately borne by the final consumer, being included in the shelf price.
A business becomes VAT-registered when it exceeds the exemption threshold (around 300,000 lei in annual turnover) or optionally, on request. Check the current threshold, as it can change.