Home / VAT Rates / South Africa
South Africa VAT Rates 2026
South Africa (South Africa / Suid-Afrika) levies Value Added Tax under the name VAT Registration Number. The standard rate is 15%, applied to most goods and services. Reduced rates of 0% apply to essential categories including food, medicines, and cultural services.
Rate update
South Africa's VAT rate increased from 14% to 15% in 2018. A limited range of basic foodstuffs are zero-rated to reduce impact on lower-income households. SARS administers VAT.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 15% | Most goods and services |
| Reduced | 0% | Basic foodstuffs: brown bread, dried beans, rice, maize meal, milk, eggs, fruit, vegetables |
Access rates via API
The TaxID API returns current VAT rates for all 27 EU countries. Use the /api/v1/rates/ZA endpoint to get South Africa rates programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/ZA
# No authentication required for rate lookups
# Response:
# { "country_code": "ZA", "standard_rate": 15,
# "reduced_rates": [0], "currency": "ZAR" }Applying the correct rate in code
For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the South Africa standard rate.
// 1. Validate the customer's South Africa VAT number
const vatCheck = await fetch(
'http://localhost:3000/api/v1/validate/ZA/CUSTOMER_VAT',
{ headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());
// 2. Fetch current South Africa VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/ZA').then(r => r.json());
// → { standard_rate: 15, reduced_rates: [0] }
// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
// B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
applyRate(0, 'reverse_charge');
} else {
// B2C: charge the South Africa standard rate
applyRate(rates.standard_rate, 'standard');
}About South Africa VAT
South Africa's VAT rate is 15%. All South African VAT numbers start with the digit 4 and are 10 digits total. Businesses with annual taxable supplies exceeding ZAR 1 million must register. SARS administers VAT and verifies registration status through its eFiling portal.
The South Africa VAT Registration Number is administered by the national tax authority and validated through the EU VIES system. Before applying any VAT rate or zero-rate exemption to a South Africa business customer, validate their VAT registration number first.
Related concepts and guides: