What does this tool do?
The tool has two tabs:
- Calculator: you enter an amount and get the amount before VAT, the VAT, the VAT-inclusive total, and the total written out in words. It works in both directions: add VAT to a net amount, or extract VAT from an amount that includes it.
- Return summary: you enter your total sales and purchases for the period by type, and get a table of output VAT, input VAT, and the net VAT payable to ZATCA or the credit balance in the business's favor.
The calculation runs inside your browser, and none of the numbers you enter are sent to our servers.
How to use the VAT calculator
- Open the Calculator tab.
- Choose Add VAT if the amount is before VAT, or Extract VAT if the amount includes it.
- Enter the amount in SAR.
- Choose the rate: 15%, 5% or 0% (zero-rated). The standard rate in the Kingdom is 15%.
- The result appears instantly: the amount before VAT, the VAT, the VAT-inclusive total, and the total in words.
For the return summary: open the Return summary tab and enter sales subject to 15%, zero-rated and exempt sales, and exports, then purchases subject to 15%, imports subject to the reverse charge, and non-deductible input VAT. The table updates with every number you type.
How VAT is calculated
- Adding VAT: VAT = amount before VAT × 15%, and total = amount + VAT.
- Extracting VAT: amount before VAT = total ÷ 1.15, and VAT = total − amount before VAT. In other words, the VAT equals 15/115 of the VAT-inclusive amount.
A common mistake: extracting VAT by multiplying the VAT-inclusive amount by 15%. This gives a figure larger than the correct one, because the 15% is calculated on the amount before VAT, not on the total.
On the return:
- Output VAT = (sales subject to 15% + imports subject to the reverse charge) × 15%. Zero-rated sales, exports and exempt sales appear in the table with zero VAT.
- Deductible input VAT = (purchases subject to 15% + imports subject to the reverse charge) × 15% − non-deductible input VAT.
- Net VAT = output VAT − input VAT. If it is negative, it is a credit balance in the business's favor.
Worked example: adding and extracting VAT
| Operation | Amount (SAR) |
|---|---|
| Add VAT: amount before VAT | 1,000.00 |
| VAT: 1,000 × 15% | 150.00 |
| VAT-inclusive total | 1,150.00 |
| Extract VAT: VAT-inclusive total | 5,750.00 |
| Amount before VAT: 5,750 ÷ 1.15 | 5,000.00 |
| VAT | 750.00 |
In the first example, the calculator writes the total in Arabic words: “فقط ألف ومائة وخمسون ريالًا سعوديًا لا غير”. If you multiplied 5,750 by 15%, you would get 862.50, which is wrong.
Worked example: a quarterly return summary
During the period, a business sold goods subject to 15% worth 250,000, zero-rated sales of 20,000, exports of 30,000, and exempt sales of 10,000. It bought goods subject to 15% worth 140,000, including non-deductible input VAT of 1,500.
| Item | Amount (SAR) | VAT (SAR) |
|---|---|---|
| Sales subject to the standard rate (15%) | 250,000.00 | 37,500.00 |
| Domestic zero-rated sales | 20,000.00 | 0.00 |
| Exports | 30,000.00 | 0.00 |
| Exempt sales | 10,000.00 | 0.00 |
| Total output VAT | 310,000.00 | 37,500.00 |
| Purchases subject to the standard rate (15%) | 140,000.00 | 21,000.00 |
| Non-deductible input VAT | 0.00 | (1,500.00) |
| Total deductible input VAT | 140,000.00 | 19,500.00 |
| Net VAT payable | 18,000.00 |
Net VAT payable to ZATCA = 37,500 − 19,500 = 18,000 SAR. For details, read The VAT return: how to calculate the VAT payable.
Limits of the return summary
The summary is a simplified version of the Saudi VAT return and does not replace the official return on the Zakat, Tax and Customs Authority (ZATCA) portal. Note the following:
- It treats all imports entered as subject to the reverse charge, and does not separate imports whose VAT was paid at customs.
- Non-deductible input VAT is entered as a VAT amount, not a purchase value.
- It does not cover zero-rated or exempt purchases, sales to citizens of private healthcare and education services, or the balance carried forward from previous periods.
The return is monthly for businesses whose annual supplies exceed 40 million SAR, and quarterly for those that do not; it is filed and paid before the end of the month following the period.
Frequently asked questions
How do I calculate 15% VAT on an amount?
How do I extract VAT from a VAT-inclusive amount?
Why shouldn't I multiply the VAT-inclusive amount by 15% directly?
How do I calculate net VAT on the return?
Is the VAT return monthly or quarterly?
Do you store the numbers I enter?
Content last reviewed: 2026-10-26