VAT Calculator South Africa
Add 15% VAT to a price, take VAT out of a VAT-inclusive amount, or work out the output VAT less input VAT you owe SARS for the period. Every figure is in rand, to the cent.
Zero-rated supplies (exports, basic foods such as brown bread, maize meal and fresh vegetables) carry no VAT but still let you claim input VAT. Exempt supplies (financial services, residential rent, fare-paying public transport) carry no VAT and the input VAT on them cannot be claimed.
Supplies for the period, excluding VAT
Purchases
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How to calculate VAT in South Africa
The standard VAT rate is 15% (section 7 of the VAT Act), unchanged in the February 2026 Budget and still the rate as at 12 November 2026. To add VAT, multiply the price excluding VAT by 1.15. To take it out of an inclusive price, multiply by 15/115. What you pay SARS each period is output VAT less input VAT.
15% of your standard-rated supplies excluding VAT. Take the total from your sales journal or the VAT on the tax invoices you issued.
Example: R5,000,000 sales × 15% = R750,000The VAT on supplier tax invoices for goods and services used to make taxable supplies. Take it from the purchase journal, backed by valid tax invoices.
Example: R3,000,000 purchases × 15% = R450,000If input VAT is more than output VAT, the difference is a refund from SARS. It shows as a negative amount on the VAT201.
Example: R450,000 input less R300,000 output = R150,000 refund| Standard-rated supplies | R5,000,000.00 |
| Output VAT at 15% | R750,000.00 |
| Input VAT on R3,000,000 purchases | R450,000.00 |
| VAT payable on the VAT201 | R300,000.00 |
- Total your standard-rated, zero-rated and exempt supplies for the period, all excluding VAT
- Multiply standard-rated supplies by 15% to get output VAT: 5,000,000 × 0.15 = R750,000
- Add up input VAT from valid tax invoices: R450,000. If you also make exempt supplies, keep only the share that relates to taxable supplies
- Subtract input VAT from output VAT: 750,000 − 450,000 = R300,000
- Submit the VAT201 and pay by the 25th of the month after the period, or the last business day of that month on eFiling
South African VAT rates and rules
Most vendors only deal with a handful of rules. These are the ones that change how much you charge, claim or pay.
| Situation | Rate | How it works |
|---|---|---|
| Standard-rated supplies (section 7) | 15% | On the price excluding VAT. Rate unchanged since 1 April 2018; the planned rise to 15.5% was withdrawn in 2025 |
| Zero-rated supplies (section 11) | 0% | Exports and basic foods. No VAT charged, but input VAT can be claimed |
| Exempt supplies (section 12) | None | Financial services, residential rent, public transport. No VAT and no input VAT claim |
| Compulsory registration | R2.3 million | Taxable supplies over 12 months, from 1 April 2026 (up from R1 million) |
| Voluntary registration | R120,000 | Taxable supplies over 12 months, from 1 April 2026 (up from R50,000) |
| Category A or B | 2 months | Most vendors file the VAT201 every two months |
| Category C | Monthly | Required when taxable supplies are over R30 million a year |
| VAT201 due date | 25th | Of the month after the period. Last business day of that month when filed and paid on eFiling |
Based on sections 7, 11, 12, 23, 27 and 28 of the Value-Added Tax Act 89 of 1991 and the Budget 2026 announcements published by SARS. The new thresholds were announced on 25 February 2026 for 1 April 2026; check sars.gov.za for the latest position before you file.
Get a one-page summary of output VAT, input VAT and the amount due or refundable for this period.
How to get your VAT201 right every period
Most SARS VAT queries come from input VAT that cannot be supported, not from the 15% maths. A few habits keep the VAT201 clean.
Match output VAT in the sales ledger and input VAT in the purchase ledger to the general ledger before the VAT201 goes in. Finance teams that automate this tie-out with Bluecopa spot missing invoices before they reach the return.
Input VAT only counts if you hold a valid tax invoice with the supplier's VAT number and, above R5,000, your name, address and VAT number too.
Code each customer and item as standard-rated, zero-rated or exempt in your billing system so the period-end split is a report, not a hunt.
Zero rating on exports only holds if you keep the customs documents and proof of export within the time limits SARS sets.
Track rolling 12-month taxable supplies. Once they pass the compulsory threshold, apply to register within 21 business days.
Refund periods often trigger a SARS verification. Have invoices and reconciliations ready so the refund is not held up.
Frequently asked questions
Multiply the price excluding VAT by 15% to get the VAT, or by 1.15 to get the inclusive total. A R1,000,000 supply carries R150,000 of VAT, so the customer pays R1,150,000.
Multiply the VAT-inclusive amount by 15/115 to get the VAT, or divide it by 1.15 to get the price excluding VAT. For R1,150,000, the VAT is R150,000 and the net price is R1,000,000.
No. The increase to 15.5% proposed in 2025 was withdrawn, and the February 2026 Budget kept VAT at 15%. That is the rate as at 12 November 2026.
When taxable supplies pass the compulsory threshold in any 12 months. Budget 2026 raised it from R1 million to R2.3 million from 1 April 2026, and the voluntary threshold from R50,000 to R120,000.
By the 25th of the month after the tax period for manual returns, or the last business day of that month when you file and pay on eFiling. Most vendors file every two months; those above R30 million file monthly.
Both carry no VAT on the sale. With zero-rated supplies, such as exports and basic foods, you can still claim input VAT. With exempt supplies, such as financial services and residential rent, you cannot.
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