South Africa VAT Calculator

South African VAT at 15% — and the registration threshold that changed the maths for small vendors in 2026. Add or remove it in rand.

Net (excl. VAT)—
VAT amount—
Gross (incl. VAT)—
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South Africa’s 15% VAT — and the increase that wasn’t

South Africa’s VAT rate is 15%. If you followed the news: the 2025 Budget proposed raising it to 15.5% and then 16%, but after extensive pushback the increase was withdrawn — and the 2026 Budget confirmed no VAT rate hike. What did change is the registration threshold, raised from R1 million to R2.3 million, pulling many small vendors out of the VAT system entirely.

Zero-rated basics (brown bread, milk, eggs and other listed foodstuffs, plus exports) carry 0%; financial services, residential accommodation and public transport are among the exempt categories.

Rand, both directions

  • R1,000 net → R1,150 (VAT R150).
  • R1,150 ÷ 1.15 = R1,000 net.
  • R10,000 net → R11,500; R115,000 gross → R100,000 net (VAT R15,000).

Registration and filing basics

  • Registration threshold: registration is compulsory once taxable supplies exceed R2.3 million in any 12-month period (raised from R1 million in the 2026 Budget). Voluntary registration remains available for smaller businesses.
  • Filing: most vendors file bi-monthly VAT201 returns through eFiling; larger vendors (over R30 million taxable turnover) file monthly, and qualifying micro businesses may arrange six-monthly filing.
  • Rate history: VAT has been 15% since 2018 (14% before) — and stayed there through the 2025 increase debate, a relief for pricing teams everywhere.
  • Authority: the South African Revenue Service (SARS) administers VAT; your VAT number appears on tax invoices, as must the words “Tax Invoice”.

Related tools

Reverse VAT calculator · All VAT rates · VAT examples · Reverse charge guide

South African VAT questions

What is the VAT rate in South Africa?

15%. A proposed increase in the 2025 Budget was withdrawn, and the 2026 Budget kept the rate unchanged.

When must a South African business register for VAT?

When taxable supplies exceed R2.3 million in a 12-month period — the threshold raised from R1 million in the 2026 Budget. Voluntary registration is available below it.

How do I remove VAT from a rand price?

Divide by 1.15. R1,150 including VAT becomes R1,000 net with R150 of VAT.

How often do South African businesses file VAT returns?

Most file bi-monthly (VAT201 via eFiling); larger vendors file monthly, and qualifying micro businesses can arrange six-monthly filing.

Which items are zero-rated in South Africa?

Listed basic foodstuffs — including brown bread, milk, eggs and similar essentials — plus exports. Zero-rated is not the same as exempt: input VAT can generally be claimed on zero-rated supplies.

Checked against SARS guidance and the 2026 Budget on 16 October 2026 · Methodology · Editorial standards · Report an error