United Kingdom
The VAT registration threshold in the UK for 2026, from the national tax authority.
- Threshold
- 90,000
- Currency
- GBP
- Standard VAT rate
- 20%
- Reduced rates
- 5% reduced; 0% zero rate
In the UK, a business must register for VAT once taxable turnover goes over £90,000 in a rolling 12-month period. The standard rate is 20%.
You must register if total taxable turnover for the last 12 months (rolling) goes over £90,000, or you expect it to go over £90,000 in the next 30 days alone. Register within 30 days of the end of the month you went over; registration is effective from the first day of the second month after. Deregistration is optional below £88,000. Businesses based outside the UK supplying goods or services in the UK must register regardless of turnover.
Figures come from the tax authority and European Commission pages listed under Sources, as they stood on 30 September 2026. General information, not tax advice.
Questions
What is the VAT threshold in the UK?
In the UK, a business must register for VAT once taxable turnover goes over £90,000 in a rolling 12-month period.
What is the standard VAT rate in the UK?
20%. Reduced rates: 5% reduced; 0% zero rate.
Compare every country in the VAT registration thresholds table. Company tax, fees and filings: register a company in the UK.
- Region
- Outside the EU
- How the threshold works
- You must register if total taxable turnover for the last 12 months (rolling) goes over £90,000, or you expect it to go over £90,000 in the next 30 days alone. Register within 30 days of the end of the month you went over; registration is effective from the first day of the second month after. Deregistration is optional below £88,000. Businesses based outside the UK supplying goods or services in the UK must register regardless of turnover.
- Where to register
- gov.uk
- Last reviewed
- Sources
Source Link GOV.UK – Register for VAT https://www.gov.uk/register-for-vat GOV.UK – How VAT works: VAT thresholds https://www.gov.uk/how-vat-works/vat-thresholds GOV.UK – VAT rates https://www.gov.uk/vat-rates GOV.UK – Check what registering for VAT may mean for your business https://www.gov.uk/guidance/check-what-registering-for-vat-may-mean-for-your-business