What is the VAT rate in South Africa?

The standard VAT rate is 15%. Some supplies, such as exports and basic foodstuffs, are zero-rated, and some are exempt — confirm the treatment with SARS.

The VAT201 is the Vendor Declaration that VAT-registered businesses submit to SARS through eFiling, declaring output tax, input tax and the net VAT due or refundable.

When must I register for VAT?

Registration is compulsory once taxable supplies exceed the SARS threshold over 12 months, and voluntary from R50,000. The threshold has been under reform, so verify the current figure with SARS.

Tax & VAT

VAT in South Africa (the VAT201 Return)

How VAT works in South Africa — the 15% rate, when you must register, and how to complete and submit the VAT201 vendor declaration on SARS eFiling.

Published 5 July 2026 · 6 min read

The short answer

South Africa charges 15% VAT, administered by the South African Revenue Service (SARS).
VAT is declared on the VAT201 (Vendor Declaration), submitted through SARS eFiling.
Compulsory registration applies once taxable supplies pass the SARS threshold; voluntary registration is available from R50,000.
There is no national e-invoicing mandate yet, but eFiling is required for returns.
This is general information — confirm the current threshold, periods and rules with SARS or a qualified tax practitioner.

How VAT works in South Africa

Value-Added Tax in South Africa is charged at a standard rate of 15% on most goods and services, with some items zero-rated (such as exports and basic foodstuffs) or exempt. It is administered by the South African Revenue Service (SARS).

Registered vendors add VAT to their prices, claim back the VAT they pay on business inputs, and pay the difference to SARS. Most vendors file every two months, based on the tax period category SARS assigns them.

When you must register

Registration becomes compulsory once your taxable supplies exceed the SARS registration threshold over a 12-month period (this threshold has been under reform, so verify the current figure). You can also register voluntarily from R50,000 of taxable supplies, which lets you claim input VAT earlier.

Once registered you receive a VAT number, which must appear on your tax invoices.

Filing the VAT201, step by step

1
Total your output and input VAT
Add up the VAT you charged customers (output tax) and the VAT you paid on business purchases (input tax) for the tax period. Keep valid tax invoices for everything you claim.
2
Log in to SARS eFiling
Sign in to SARS eFiling and open the VAT201 return for the current period. Some fields are pre-populated — check them before you continue.
3
Complete the VAT201
Enter your standard-rated, zero-rated and exempt supplies, then your input tax. eFiling calculates the net VAT payable or refundable.
4
Submit and pay
Submit the return and pay any amount due by the deadline for your category. Filing and paying late can trigger penalties and interest, so submit even a nil return on time.

How Tallium helps

Tallium applies 15% VAT on every sale and expense as you trade and builds a VAT201-ready summary, so completing your SARS eFiling return is a review rather than a reconstruction. Always confirm the current threshold and rules with SARS or a registered tax practitioner.

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This article is general information, not tax or legal advice. Always confirm current rules with your country's tax authority or a qualified adviser.