Standard 15%, zero-rated: 19 basic food items, exports, diesel for farming. Exempt: financial services, residential rent, education. Calculate VAT-inclusive, VAT-exclusive, reverse VAT.
The standard VAT rate in South Africa is 15%. This applies to most goods and services. Certain food items are zero-rated, and some services are exempt from VAT.
19 basic food items are zero-rated: maize, wheat, rice, flour, bread, milk, cheese, eggs, cooking oil, sugar, salt, tea, coffee, lentils, beans, spinach, cabbage, onions, and potatoes (including frozen versions).
Exempt services include: financial services, life insurance, residential rental accommodation, education, health services, and municipal services. These do not charge VAT.
To extract VAT from a total amount: Divide the total by 1.15 to get the net, then subtract net from total to get VAT amount. This calculator does this automatically when you select "Remove VAT" mode.
Businesses with annual turnover exceeding R1 million must register for VAT with SARS. Smaller businesses can voluntarily register. Registration allows reclaiming input VAT.
VAT-registered businesses must file monthly VAT returns with SARS and remit VAT by the 25th of the following month. Returns are filed electronically through the SARS e-Filing system.
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