VAT guides

Short, accurate explanations of South African VAT, with worked examples and links to the SARS sources. Use them alongside the VAT calculator.

• Reverse VAT calculation: how to remove 15% VAT

  How to remove 15% VAT from a VAT-inclusive price in South Africa using the SARS tax fraction 15/115, with worked examples and the common mistake to avoid.

• VAT on common amounts: R100, R1,000 and R10,000

  How much is 15% VAT on R100, R1,000 and R10,000? Tables for adding and removing South African VAT on common amounts, calculated to the cent.

• Zero-rated vs exempt supplies

  The difference between zero-rated and exempt supplies for South African VAT, with SARS examples, what it means for input tax and registration, and common traps.

• VAT registration thresholds in South Africa (from 1 April 2026)

  South Africa's VAT registration thresholds from 1 April 2026: compulsory above R2.3 million and voluntary above R120 000 in taxable supplies. What counts, deadlines and how to register.

• VAT for freelancers and small businesses

  When freelancers and small businesses in South Africa must register for VAT, how to charge it, tax invoices, VAT201 returns, records and input tax, with SARS sources.

Tools

• SA vs UK VAT calculator

  Compare South African 15% and UK 20% VAT side by side on the same amount.