Example 1
- Net: 85,000
- Rate: 23%
- Share: 50%
9,775.00
VAT 19,550 × 50% = 9,775. Gross 104,550.
Car VAT Calculator
Enter a net or gross amount and the VAT rate. The calculator computes VAT = net × (rate ÷ 100). At 85,000 and 23% VAT is 19,550; at a 50% recovery share deductible tax is 9,775. Purchase and lease use the same simplified art. 86a arithmetic — this is not a filing decision.
Result
Enter net, rate, and recovery share. The result will appear here.
The calculator computes VAT = net × (rate ÷ 100) and an optional 50% or 100% recovery share. It is not a margin scheme and not an income-tax cost cap. General net/gross VAT is on the VAT calculator.
How the result is calculated
Net85,000
Rate23%
VAT19,550.00
Recoverable9,775.00
Car VAT on this page starts with net × (rate ÷ 100). At 85,000 and 23%, invoice VAT is 19,550 and gross is 104,550. At 45,000 and 23%, VAT is 10,350.
Then you can choose a recovery share. At 50% of 19,550, recoverable VAT is 9,775 and non-recoverable is 9,775. At 100%, recoverable VAT is the full 19,550. Invoice-only mode shows tax without a share.
In the US there is no federal VAT on cars — state sales tax applies. The 50%/100% share mirrors a PL business-recovery simplified model, not a US filing rule and not a depreciation cost cap.
Enter net and rate, choose a share, then Calculate. A decimal in 23.5 works. Zero net gives VAT 0.00.
How to use
- Enter the net price, for example 85,000.
- Enter the rate in %, for example 23 (or your state sales-tax rate).
- Choose a recovery share: 50%, 100%, or invoice VAT only.
- Click Calculate. At 85,000 × 23% and 50%, the primary result is 9,775.
- Plain net/gross without a car recovery share is on the general VAT calculator.
Formula
Model: invoice VAT + optional recovery share (PL teaching parallel).
VAT = net × (rate ÷ 100)
Recoverable VAT = VAT × (share ÷ 100)
Gross = net + VAT
Net, VAT, and recovery share
First VAT from net and rate. Then a 50% or 100% share. At 85,000 × 23%, VAT is 19,550; at 50% recoverable VAT is 9,775.
- VAT
- Tax on the invoice. 85,000 × 23% = 19,550.
- 50%
- Mixed-use model. Of 19,550, recoverable VAT is 9,775.
- 100%
- Business-only model. Recoverable VAT is the full 19,550.
- sales tax
- US substitute for VAT on cars. Enter your state rate; the share control remains optional arithmetic.
Examples
Example 2
- Net: 85,000
- Rate: 23%
- Share: 100%
19,550.00
Full recovery model: all invoice VAT.
Example 3
- Net: 45,000
- Rate: 23%
- Share: 50%
5,175.00
VAT 10,350 × 50% = 5,175.
Related calculators
FAQ
How is invoice VAT counted?
VAT = net × (rate/100). At 85,000 and 23% VAT is 19,550 and gross is 104,550.
What is the 50% / 100% recovery share?
A simplified PL art. 86a model: often 50% of VAT on a business car, 100% when conditions are met. 19,550 × 50% = 9,775 recoverable.
How do purchase and lease modes differ?
Same VAT × share. Purchase uses vehicle net; lease uses installment or fee net from the VAT invoice.
What is the non-recoverable VAT row?
Invoice VAT minus recoverable VAT. At 19,550 and 50% that is 9,775.
Is this a filing decision?
No. It is recovery arithmetic. Formal steps are for an adviser — the US has no federal VAT on cars.
When is a 0% share useful?
When you do not recover VAT: the primary result is invoice VAT only.
Does a cost-basis cap enter the result?
No. Only VAT × share. Depreciation caps stay outside this model.
What rate is the default?
23% — Poland’s standard VAT rate. Enter another rate if your invoice uses one.
Does this apply to a private car?
The model is for business recovery. For a private purchase you usually recover nothing — set share to 0%.
Is this tax advice?
No. It multiplies the numbers you enter under a simplified art. 86a rule.
How do net and gross input modes differ?
Net is the amount before VAT; gross includes tax. The calculator converts both ways at the selected rate.
Which VAT rates are on the list?
Typically 23%, 8%, and 0%. The choice changes the VAT amount and the cost after recovery.
What do 50% / 100% / 0% recovery mean?
The share of VAT you can recover (for example art. 86a for cars). At 50%, half of the VAT stays in cost.
How is cost after recovery counted?
Gross minus recovered VAT. With full recovery the cost approaches the net amount.
Is the result a tax-office decision?
No. It is arithmetic from your fields. Recovery in a real case is for an accountant or the tax office.
Does leasing change the formula?
Purchase and lease are context labels. VAT and recovery still come from the rate and the recovery share.
How much VAT at net 100,000 and 23%?
One hundred thousand times 0.23 is 23,000 VAT. Gross is then 123,000.
How much do I recover at 50% of 23,000 VAT?
Half of 23,000 is 11,500 recoverable. The other 11,500 stays in cost.
How do I compute VAT from a gross amount?
Choose gross input. At 23%, net = gross ÷ 1.23 and VAT = gross − net.
Does 100% recovery require a VAT-26 filing?
In practice yes — mileage log and VAT-26. The calculator only multiplies VAT by 100% and does not check formalities.
How is this different from a plain VAT calculator?
A plain VAT tool returns net, gross, and tax. Here you also set a 50%, 100%, or 0% recovery share for a business car.
Does a 150,000 depreciation cap enter the result?
No. Only VAT and the recovery share. Cost-basis caps stay outside this model.
Sources
The 50%/100% share mirrors a PL VAT teaching model. US buyers should check state sales-tax rules.
- European Commission — VAT
- IRS — (federal tax context; not state sales tax)
- Wikipedia — Value-added tax
Page updated November 3, 2026.