| Item | 2026/27 | 2025/26 | Note |
|---|---|---|---|
| Standard rate | 15% | 15% | Unchanged since April 2018 |
| Compulsory registration | R2,300,000 | R1,000,000 | From 1 April 2026 |
| Voluntary registration | R120,000 | R50,000 | Minimum turnover to register by choice |
| Zero rate | 0% | 0% | Exports and listed basic foodstuffs |
| Filing frequency | Two-monthly or monthly | Same | Monthly above R30 million turnover |
| Category | VAT charged | Input VAT claimable | Examples |
|---|---|---|---|
| Standard rated | 15% | Yes | Most goods and services |
| Zero rated | 0% | Yes | Exports, brown bread, maize meal, milk, fuel |
| Exempt | None | No | Financial services, residential rent, public transport |
| Out of scope | None | No | Salaries, dividends |
| Activity | VAT treatment |
|---|---|
| Trading profit on forex or CFDs | A financial service, exempt |
| Brokerage and platform fees | Exempt where the supplier is a financial service |
| A trading education course sold in South Africa | Standard rated if the seller is registered |
| Software and data subscriptions from abroad | Imported services, reverse charge may apply |
| Selling signals or a course as a business | Register once turnover passes R2.3 million |
Data maintained by TradeAnswers · updated as the figures change