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VAT Calculator — 15%
Add or remove South African VAT instantly
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VAT Breakdown
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VAT Amount (15%)
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Incl. VAT
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VAT Rate: 15% — unchanged since 1 April 2018. The increase to 15.5% proposed for 1 May 2025 was withdrawn by National Treasury in April 2025. All South African VAT-registered businesses must charge 15% on taxable supplies.
Quick Reference — Common Amounts
| Amount Excl. VAT | VAT (15%) | Amount Incl. VAT |
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Frequently Asked Questions — VAT South Africa
South Africa's standard VAT rate is 15%. It rose from 14% to 15% on 1 April 2018; the 0.5-point increase to 15.5% proposed for 1 May 2025 was withdrawn, so 15% still applies. All VAT-registered businesses must charge 15% VAT on taxable supplies.
To add VAT: multiply the amount by 1.15. To remove VAT from a VAT-inclusive amount: divide by 1.15. Example: R1,000 excl. VAT = R1,150 incl. VAT. The VAT portion of R1,150 is R1,150 ÷ 1.15 × 0.15 = R150.
Zero-rated items (0% VAT) include: basic foodstuffs (brown bread, maize meal, milk, eggs, fruit, vegetables), illuminating paraffin, diesel, certain agricultural supplies and exports. Financial services and residential rentals are VAT exempt (not zero-rated — a different category).
You must register for VAT when your taxable turnover exceeds or is expected to exceed R1,000,000 in any 12-month period. Voluntary registration is allowed once your turnover exceeds R50,000. Penalties apply for late registration.
Zero-rated supplies are taxed at 0% — the business can still claim back input VAT on costs. Zero-rated items include basic foodstuffs (brown bread, maize meal, milk, eggs, fruit, vegetables), exports, and illuminating paraffin. VAT-exempt supplies attract no VAT at all, but the business also cannot claim input VAT on related costs. Exempt supplies include residential rent, financial services, and school fees.
Yes — VAT-registered vendors can claim input VAT on all goods and services purchased for business use, provided they have a valid VAT invoice from a registered supplier. Input VAT is offset against output VAT collected from customers. The difference is either paid to SARS or refunded. You cannot claim input VAT on personal expenses, entertainment (with limited exceptions), or purchases from non-VAT-registered suppliers.
Compulsory VAT registration is required when your taxable turnover exceeds or is expected to exceed R1,000,000 in any 12-month period. Voluntary registration is available from R50,000 turnover and is beneficial if you buy from VAT-registered suppliers (you can reclaim input VAT). Register via SARS eFiling. Standard filing is bi-monthly; large vendors (above R30m turnover) file monthly.
VAT in South Africa: Complete Guide
Value Added Tax (VAT) is an indirect consumption tax levied on most goods and services in South Africa. The standard rate is 15%. VAT is charged at each stage of the supply chain, but only the final consumer bears the full cost — VAT-registered businesses recover what they pay on inputs (input VAT) by offsetting it against VAT collected on sales (output VAT).
How to Add or Remove VAT Manually
- Add 15% VAT: Multiply the excl. VAT amount by 1.15. Example: R1,000 × 1.15 = R1,150
- Remove 15% VAT: Divide the incl. VAT amount by 1.15. Example: R1,150 ÷ 1.15 = R1,000
- Extract the VAT portion: (Incl. VAT amount ÷ 1.15) × 0.15. Example: (R1,150 ÷ 1.15) × 0.15 = R150
Zero-Rated Supplies (0% VAT — Business Can Claim Input VAT)
- Basic foodstuffs: brown bread, maize meal, dried beans, lentils, milk, eggs, fruit, vegetables, cooking oil, pilchards
- Illuminating paraffin (not petrol or diesel for consumers)
- Exports of goods and international services
- Certain agricultural supplies and inputs
VAT-Exempt Supplies (No VAT Charged — No Input VAT Claimable)
- Residential accommodation (rental of a dwelling)
- Financial services (interest, insurance premiums)
- Educational services (school and university fees)
- Public transport (minibus taxis and subsidised bus services)
VAT Registration Thresholds
| Type | Threshold | Details |
|---|---|---|
| Compulsory registration | R1,000,000 | Taxable turnover in any 12-month period |
| Voluntary registration | R50,000 | Minimum taxable turnover in 12 months |
| Standard filing period | Bi-monthly | Every 2 months for most vendors |
| Large vendor filing | Monthly | Turnover exceeding R30 million/year |
Common VAT Mistakes
- Claiming input VAT without a valid tax invoice (must show supplier's VAT registration number)
- Charging VAT before your registration is confirmed by SARS
- Missing the VAT return deadline — penalties start from the first day overdue
- Failing to separate zero-rated and standard-rated supplies in your accounting records
Data source: SARS VAT Guide