If your calculator does not have a

**percent**key and you want to**add**a**percentage**to a number multiply that number by 1 plus the**percentage**fraction. For example 25000+9% = 25000 x 1.09 = 27250. To subtract 9**percent**multiply the number by 1 minus the**percentage**fraction. Example: 25000 - 9% = 25000 x 0.91 = 22750.How can VAT be calculated?

**VAT**-inclusive prices. To work out a price including the standard rate of

**VAT**(20%), multiply the price excluding

**VAT**by 1.2. To work out a price including the reduced rate of

**VAT**(5%), multiply the price excluding

**VAT**by 1.05.

How do you subtract 20% from a price?

To

**subtract**any percentage from a number, simply multiply that number by the percentage minus 100. To divide by**20**percent, multiply by 80 percent. To divide by 30 percent, multiply the number by 70 percent. Before beginning, determine the gross amount you want to use before**subtracting**a percentage.