VAT Calculator South Africa

VAT Rate in South Africa

Everything you need to know about the South African VAT rate — current rate, who pays it, registration thresholds, history, and how to calculate it. Last updated for the 2026 Budget.

Current VAT Rate in South Africa

15%

Standard rate · Unchanged since 1 April 2018

Quick Facts

Standard rate

15%

Zero-rated

0% (basic foodstuffs, exports, fuel)

Compulsory registration

R2.3 million annual turnover

Voluntary registration

R120,000 annual turnover

Last rate change

1 April 2018 (14% → 15%)

Administered by

SARS

How 15% VAT Works in Practice

On a R1,000 net amount, 15% VAT is calculated as follows:

Net Amount

R1,000

+ VAT (15%)

R150

= Gross

R1,150

Calculate Your Own Amount

History of the South African VAT Rate

PeriodVAT RateNotes
1991 – 1993
10%
VAT introduced on 30 September 1991, replacing GST.
1993 – 2018
14%
Rate increased to 14% on 1 April 1993.
2018 – present
15%
Increased to 15% on 1 April 2018; unchanged through the 2026 Budget.

Who Pays VAT in South Africa?

End consumers ultimately pay the 15% VAT on most goods and services. It's added at the till, on the invoice, or built into the listed price.

VAT-registered businesses (vendors) are SARS's collection agents — they charge VAT on their sales (output VAT), claim back VAT on business purchases (input VAT), and pay the difference to SARS via the VAT201 return.

Businesses below the R2.3 million threshold aren't required to register, but may register voluntarily once turnover exceeds R120,000.

Items at 0% VAT (Zero-Rated)

Some essential goods are zero-rated to keep them affordable. Common zero-rated items include:

Brown bread and brown wheaten meal
Maize meal, samp, mealie rice
Dried beans and lentils
Fresh fruit and vegetables
Eggs (in the shell)
Fresh and UHT milk (unflavoured)
Rice and vegetable cooking oil
Petrol, diesel, illuminating paraffin
Direct and indirect exports
International transport services
See the full list of zero-rated items

Frequently Asked Questions

What is the current VAT rate in South Africa?+
The current VAT rate in South Africa is 15%. This is the standard rate set by SARS and applies to most goods and services. The rate has been 15% since 1 April 2018 and remains 15% in the 2026/2027 tax year.
How much is VAT in South Africa?+
VAT in South Africa is 15% of the net price. For example, on a R1,000 net amount, the VAT is R150 and the gross (VAT-inclusive) price is R1,150.
When did VAT change in South Africa?+
VAT in South Africa increased from 14% to 15% on 1 April 2018. Before that, the rate had been 14% since 1993. The 2026 Budget kept the rate at 15%.
Will the VAT rate increase in 2026?+
No. The 2026 Budget, delivered by Finance Minister Godongwana, kept the VAT rate at 15%. The compulsory VAT registration threshold was raised to R2.3 million (from R1 million) and the voluntary threshold to R120,000.
What is the VAT registration threshold in South Africa?+
As of the 2026 Budget, businesses must register for VAT once their taxable turnover exceeds R2.3 million in any 12-month period (compulsory). Voluntary registration is available from R120,000.
What items are zero-rated for VAT in South Africa?+
Zero-rated items include basic foodstuffs (brown bread, maize meal, samp, dried beans, eggs, fresh fruit and vegetables, rice), fuel (petrol, diesel, illuminating paraffin), and exports. Zero-rated means 0% VAT applies but vendors can still claim input VAT.
Who pays VAT in South Africa?+
VAT is paid by the end consumer when buying goods and services. VAT-registered vendors collect VAT on behalf of SARS and pay it over via VAT201 returns. Businesses can claim back input VAT on qualifying business expenses.
How do I calculate 15% VAT?+
To add 15% VAT, multiply the net amount by 1.15. To remove 15% VAT from a VAT-inclusive amount, divide by 1.15. The VAT portion is the difference. See our full step-by-step guide on how to calculate VAT.

Related Resources

VAT Calculator

Free 15% VAT calculator with history.

How to Calculate VAT

Step-by-step formulas with examples.

Zero-Rated VAT Items

Full SARS list of 0% VAT items.

2026 Budget Update

Thresholds raised to R2.3m.

Sources: SARS, National Treasury Budget 2026. For official tax advice, consult SARS or a registered tax practitioner.

Back online!