South Africa VAT Calculator
Add or remove SA VAT at the standard 15% rate. Works for invoices, receipts, and pricing for businesses.
SA VAT
VAT @ 15%
VAT-Inclusive Total
R1,150
VAT-Exclusive
R1,000
VAT (15%)
R150
VAT-Inclusive Total
R1,150
SA VAT — one rate, three categories
The standard rate is 15% (since April 2018). Three categories matter: standard-rated (most goods & services), zero-rated (19 basic foodstuffs like brown bread, eggs, milk, samp, fuel, exports), and exempt (financial services, residential rental, educational services). Zero-rated means you charge 0% but can still claim input VAT; exempt means no VAT at all.
When to register
Mandatory when turnover exceeds R1 million in any 12-month rolling period. Voluntary registration allowed from R50,000. Once registered, you charge 15% on all taxable supplies and can claim back VAT on business purchases — typically a cash-flow win for businesses with many input-VAT purchases.
Filing cadence
Bi-monthly is the default (Category A: odd months ending, Category B: even months ending). Monthly (Category C) for turnover above R30M. 6-monthly (Category D) for small farming. Due by the 25th of the following month on SARS eFiling. Penalties start at R200+ per late month.
Tourist VAT refunds
Foreign tourists can reclaim VAT on purchases over R250 per receipt at TRS counters at O.R. Tambo (Johannesburg), Cape Town, and King Shaka (Durban) airports, plus some border posts. Show unused goods, original receipts, and your passport. A 3-5% admin fee applies — expect ~10-12% effective refund on a 15% VAT charge.
Frequently Asked Questions
Everything you need to know, in one place.
What is the SA VAT rate?
Standard 15% (since April 2018). Zero-rated items: 19 basic foodstuffs (brown bread, eggs, milk, rice, etc.), exports, fuel, educational services, and international transport. Exempt: financial services, residential rental, and some healthcare.
When must I register for VAT?
Mandatory when turnover exceeds R1 million in any 12-month rolling period. Voluntary registration allowed from R50,000. Once registered, you charge 15% VAT on all taxable supplies and can claim input VAT back.
How often do I file VAT?
Category A (odd months) and Category B (even months) — bi-monthly. Category C (monthly) for turnover over R30M. Category D (6-monthly) for farming/small businesses. Due 25th of the following month on eFiling.
Can tourists claim VAT back?
Yes — foreign tourists can claim VAT refunds on purchases over R250 per receipt at designated TRS (Tourist Refund Scheme) counters at O.R. Tambo, Cape Town, and King Shaka airports. Documents, original receipts, and unused goods must be presented.
How do I calculate VAT-inclusive and exclusive amounts?
To add VAT: multiply by 1.15. R100 excl = R115 incl. To remove VAT: divide by 1.15. R115 incl = R100 excl. Never subtract 15% directly — R115 minus 15% is R97.75, which understates pre-VAT by R2.25. The VAT fraction (15/115 = 13.04%) applied to inclusive amounts gives the VAT portion. All SARS-compliant tax invoices must show supplier name, VAT number, date, unique invoice number, rate, and VAT amount separately for amounts above R5,000.
Can businesses claim input VAT?
Yes — VAT-registered businesses claim input tax on purchases used for taxable supplies, offsetting against output VAT charged. Excluded: entertainment (client gifts, meals), motor vehicles used for private purposes, and expenses relating to exempt supplies. Submit VAT201 via eFiling within 25 days of period-end. SARS may hold refunds for verification (especially over R100k); typical refund turnaround is 21 days for compliant businesses. Keep tax invoices 5 years.
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