Tax

VAT

Also called Value-added tax

Value-added tax. The standard rate in the tax file is 15%. Not every supply is standard-rated.

Compulsory registration in the tax file is R2.3 million of taxable supplies in twelve months. Voluntary registration can be considered from R120 000.

Reviewed 29 October 2026. This is a plain-language note, not an official definition and not personal advice.