What is the UK VAT registration threshold in 2026/27?
The UK VAT registration threshold is £90,000 of taxable turnover. Count taxable sales, including zero-rated sales. Exempt sales are generally excluded. Compare sales turnover before business expenses.
Check the rolling 12-month total
At the end of each month, look back at the previous 12 months. If you first go over £90,000 in October, you generally have 30 days from the end of October to register, and your effective registration date is 1 December. The total carries across tax and calendar years.
Check the next 30 days separately
If you expect more than £90,000 in taxable turnover in the next 30 days alone, register by the end of that period. Your effective date is generally the date you first realised you would exceed the threshold. Different rules can apply to businesses based outside the UK. Once you know what rate applies, use the VAT calculator for standard-rate pricing.
Official guidance · Read the GOV.UK guidance