How to gross up an amount for tax in Excel

Q: How do I check the result?

Take the tax off again: =C2*(1-$F$1) should return the net amount.

Formula (Excel and Google Sheets)

=B2/(1-$F$1)

Divide the net amount by 1 minus the tax rate: =B2/(1-$F$1). To pay someone 1,000 after 22% tax, the gross is 1,282.05.

Result on the example: one result per row in C2, filled down to C6
Works in: Every current version
Google Sheets: Same formula

See it work

The formula is already in C2, filled down to C6. Change any input and the result updates, or edit the formula to experiment.

How it works

Withholding 22% leaves 78% of the gross, so net = gross × 0.78. Dividing the net by 1-$F$1 reverses it: 1,000 / 0.78 = 1,282.05, and 22% of that is 282.05, leaving exactly 1,000.

=B2/(1-$F$1)

Result1282.051282

B2$1,000.00
The value in B2.
$F$122%
The value in F1.
1-$F$10.78
The - operator subtracts.
B2/(1-$F$11282.051282
The / operator divides.

In Google Sheets

The same formula works in Google Sheets: =B2/(1-$F$1). We ran it in Google Sheets mode on the same data and it returns the same results.

Other ways to do it

Each one was run on the same example sheet.

Formula	Result	When to use it
=ROUND(B2/(1-$F$1),2)	$1,282.05, $3,205.13, $961.54…Different result	Rounds to cents, as payroll does. Stores the amounts rounded to the cent instead of the exact fractions.
=B2*(1+$F$1)	$1,220.00, $3,050.00, $915.00…Different result	Adding 22% on top is the common mistake. Too low: 1,220 leaves only 951.60 after tax.

Common mistakes

Adding the tax rate to the net underpays, because the tax is taken from the larger gross amount.
Combine every withholding that applies (for example federal, state and payroll taxes) into one rate before grossing up.

Try it yourself

Same data, empty answer cell. Your formula is graded instantly, then re-checked on changed data, so a typed-in number won't pass.

Gross up an amount for tax

In C2, calculate the gross amount that leaves the net amount after the tax rate in F1 is withheld, then fill down to C6.

Questions

How do I check the result?

Take the tax off again: =C2*(1-$F$1) should return the net amount.

How is this different from adding VAT?

VAT is added on top of a net price (multiply by 1 + rate); withholding is taken out of a gross amount (divide by 1 - rate).

Checked by running on 2026-10-30: every formula and result on this page was calculated by the Spreadsheet Practice formula engine, in both Excel and Google Sheets modes.