South Africa VAT / Sales Tax
Detailed vat / sales tax rates and rules for South Africa in 2026.
VAT / Sales TaxZAR
Value-Added Tax (VAT) is levied at a standard rate of 15% on most goods and services. Certain basic foodstuffs are zero-rated to provide relief to lower-income households. Financial services, residential rental, and public transport are exempt from VAT. Businesses with taxable supplies exceeding R1 million in a 12-month period must register for VAT.
Standard Rate
15%
Registration Threshold
R1,000,000 in taxable supplies over 12 months
Reduced Rates
0% — Exports, basic foodstuffs (brown bread, maize meal, rice, vegetables, fruit, milk, eggs), paraffin, diesel
How South Africa VAT / Sales Tax compares
South Africa’s standard VAT / sales tax rate of 15% is the 93rd highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Africa’s regional average of 15.2%.
South Africa
15%
Africa average
15.2%
Global average
13.7%
