Tax changes fixed surcharge by 0.01
To enter a fixed amount surcharge that includes tax at a given fixed amount please use the following set up.
For the surcharge itself please use
Tax Rate = Taxable Goods (or your equivalent)
Amounts are = inclusive of Tax
and entering a fixed amount
If you are still seeing a different amount to the entered 0.95 your tax configuration needs to be adjusted.
For the fixed amount to end up as entered Magento will run the following process, factoring out the tax with your default customer group and your default tax configuration. Then apply the current tax rate. For this to end up with exact same amount the two tax rates need to be the same. One setting that needs to be checked is Sales > Shipping Settings > Origin. This Origin needs to produce a tax rate with the same percentage as the Tax Rate selected for the surcharge.
use Enable Cross Border Trade as per the comment for the setting (please note this will apply for all catalog prices)