Calculating VAT Percentage Fraction
Check your answers using our VAT calculator. This calculator also calculates the VAT fraction as well!
The VAT Fraction
The VAT fraction of 7/47, is arrived at by converting the decimal fraction of 0.175/1.175 to the lowest whole numbers(simple fraction).
If VAT is at 5%, the VAT fraction would become 1/21 (which is just the whole number equivalent of the decimal fraction 0.05/1.05).
If VAT is at 15%, the VAT fraction would become 3/23 (which is just the whole number equivalent of the decimal fraction 0.15/1.15).
If VAT is at 17.5%, the VAT fraction would become 7/47 (which is just the whole number equivalent of the decimal fraction 0.175/1.175).
Calculating VAT Percentage Fraction  Example
Lets assume we wish to find the VAT fraction for 12.50%.
 The numerator (top half of fraction) is derived by simply taking the VAT percentage and dividing by 100.
12.50 ÷ 100 = 0.125
 The denominator (bottom half of fraction) is derived by simply taking the VAT percentage and dividing by 100, then adding 1.
(12.50 ÷ 100) + 1 = 1.125
 The numerator and denominator are then multiplied by 1000 to remove the decimal point.
0.125 x 1000 = 125
1.125 x 1000 = 1125
How To Simplify
Perhaps you think that fractions can never be simple, but they can often be written more simply.
The way to simplify fractions is to make the top and bottom numbers smaller. You can only do this by finding a number
that divides into them. Any other method would change the value of the fraction.
The important thing is that you must find a number that divides into both the top and bottom numbers at the same time. This
is sometimes called cancelling down.
This is the case with the fraction above. You can divide the top and bottom of each one by the number that happens to be on
the top. Let's check how this works with 125 / 1125. We can divide both numbers by 5.
For the top number(numerator):
125 ÷ 5 = 25
For the bottom number(denominator):
1125 ÷ 5 = 225
However, this can still be cancelled down further.
Thus:
For the top number(numerator):
25 ÷ 5 = 5
For the bottom number(denominator):
225 ÷ 5 = 45
However, this can still be cancelled down further.
Thus:
For the top number(numerator):
5 ÷ 5 = 1
For the bottom number(denominator):
45 ÷ 5 = 9
Thus in conclusion; 12.50% is 1 over 9 as a fraction.
How To Simplify Using Microsoft Excel
 Having completed steps 1  3 above, place both figures into a cell like so: =SUM(125/1125)
 Select the cell you want to format.
 On the Format menu, click Cells, and then click the Number tab.
 In the Category list, click Fraction, and then click the type of fraction you want to use.
The VAT fraction table below contains all VAT fractions from 0.25% thru 30.00% at increments of 0.25.
Key rates are highlighted in red.
VAT Decimal Rate  VAT Fraction 
0.25  1/401 
0.50  1/201 
0.75  3/403 
1.00  1/101 
1.25  1/81 
1.50  13/203 
1.75  7/407 
2.00  1/51 
2.25  9/409 
2.50  1/41 
2.75  11/411 
3.00  3/103 
3.25  13/413 
3.50  7/207 
3.75  3/83 
4.00  1/26 
4.25  17/417 
4.50  9/209 
4.75  19/419 
5.00  1/21 
5.25  21/421 
5.50  11/211 
5.75  23/423 
6.00  3/53 
6.25  1/17 
6.50  13/213 
6.75  27/427 
7.00  7/107 
7.25  29/429 
7.50  3/43 
7.75  31/431 
8.00  2/27 
8.25  33/433 
8.50  17/217 
8.75  7/87 
9.00  9/109 
9.25  37/437 
9.50  19/219 
9.75  39/439 
10.00  1/11 
10.25  41/441 
10.50  21/221 
10.75  43/443 
11.00  11/111 
11.25  9/89 
11.50  23/223 
11.75  47/447 
12.00  3/28 
12.25  49/449 
12.50  1/9 
12.75  51/451 
13.00  13/113 
13.25  53/453 
13.50  27/227 
13.75  11/91 
14.00  7/57 
14.25  57/457 
14.50  29/229 
14.75  59/459 
15.00  3/23 


VAT Decimal Rate  VAT Fraction 
15.25  61/461 
15.50  31/231 
15.75  63/463 
16.00  4/29 
16.25  13/93 
16.50  33/233 
16.75  67/467 
17.00  17/117 
17.25  69/469 
17.50  7/47 
17.75  71/471 
18.00  9/59 
18.25  73/473 
18.50  37/237 
18.75  3/19 
19.00  19/119 
19.25  77/477 
19.50  39/239 
19.75  79/479 
20.00  1/6 
20.25  81/481 
20.50  41/241 
20.75  83/483 
21.00  21/121 
21.25  17/97 
21.50  43/243 
21.75  87/487 
22.00  11/61 
22.25  89/489 
22.50  9/49 
22.75  91/491 
23.00  23/123 
23.25  93/493 
23.50  47/247 
23.75  19/99 
24.00  6/31 
24.25  97/497 
24.50  49/249 
24.75  99/499 
25.00  1/5 
25.25  101/501 
25.50  51/251 
25.75  103/503 
26.00  13/63 
26.25  21/101 
26.50  53/253 
26.75  107/507 
27.00  27/127 
27.25  109/509 
27.50  11/51 
27.75  111/511 
28.00  7/32 
28.25  113/513 
28.50  57/257 
28.75  23/103 
29.00  29/129 
29.25  117/517 
29.50  59/259 
29.75  119/519 
30.00  3/13 

