Calculate 15% VAT on purchases and sales. Add VAT to prices or remove VAT from totals with our free SARS-compliant calculator. Includes VAT registration guide.
Add VAT to prices or remove VAT from totals
Enter the base price before VAT
Standard VAT rate in South Africa (since April 2018)
Amount × 1.15 = Total incl VAT
Example: R1,000 × 1.15 = R1,150
Total incl VAT ÷ 1.15 = Amount excl VAT
Example: R1,150 ÷ 1.15 = R1,000
💡 VAT Registration: Mandatory if taxable turnover exceeds R1 million/year. Voluntary registration available for turnover above R50,000/year.
Value-Added Tax (VAT) is a consumption tax levied on most goods and services sold in South Africa. The current rate is 15%, increased from 14% in April 2018. VAT is collected by businesses and paid to SARS (South African Revenue Service).
Applied to most goods and services in SA since April 2018
Basic foods, exports, international transport (0% VAT)
Mandatory if taxable turnover exceeds R1 million/year
VAT201 returns submitted every 2 months to SARS
Multiply base amount by 1.15
R1,000 × 1.15 = R1,150
Divide total by 1.15
R1,150 ÷ 1.15 = R1,000
Multiply base by 0.15 (15%)
R1,000 × 0.15 = R150
Total minus (Total ÷ 1.15)
R1,150 - (R1,150 ÷ 1.15) = R150
10%
VAT introduced (replacing GST)
14%
Increased to 14% (April 1993)
15%
Current rate (1 April 2018)
15%
No changes announced (2025)
You must register for VAT if your taxable turnover exceeds or is likely to exceed R1 million in any consecutive 12-month period. You can register voluntarily if turnover exceeds R50,000/year. Apply via SARS eFiling using the VAT101 form.
Zero-rated items attract 0% VAT and include: brown bread, maize meal, samp, beans, lentils, rice, vegetables, fruit, milk, eggs, vegetable oil, milk powder, pilchards, sardines, exports, and international passenger transport. Zero-rated means businesses can claim input VAT.
Zero-rated (0% VAT): You can claim input VAT on related expenses. Exempt: No output VAT charged, but you cannot claim input VAT. Exempt items include financial services, residential rent, educational services, and public transport.
Most VAT vendors submit bi-monthly (every 2 months). Payment is due by the 25th of the month following the VAT period end. Large vendors (turnover >R30M) may be on monthly filing category. Returns are submitted via SARS eFiling using the VAT201 form.
Non-compliance can result in penalties up to 200% of the tax owed, plus interest at 10.25%/year. SARS can also initiate criminal proceedings. You must register within 21 days of exceeding the R1 million threshold. Backdated VAT liabilities may apply.