Choose a domestic invoice, goods import or imported service. The standard VAT rate remains 15%. Import valuation, origin conditions and statutory exceptions are handled separately from ordinary invoice prices.

Formula

Invoice VAT = net × 15%, or VAT-inclusive price × 15/115. Goods import VAT = 15% × (customs value + non-rebated duties + applicable 10% customs-value uplift). Imported services use the higher of consideration and open market value, allocated to non-taxable South African use, subject to the applicable exceptions.

Examples

Goods import with customs duty

Customs value R5,000, non-rebated duty R1,250 and uplift R500 give a VAT base of R6,750 and VAT R1,012.50. Customs value plus duty and VAT is R7,262.50; the uplift is not added again to the price.

A PRACTICAL GUIDE

When to use this calculator

South African VAT can be added to a net amount or extracted from a final price. The advanced import and imported-service situations require additional valuation and use information, so the same invoice amount should not automatically be treated as the taxable base in every mode.

Information to prepare

For imported goods, prepare customs value, duties and any applicable valuation uplift. For imported services, review the relevant value, South African use and exceptions requested by the form. Keep a normal domestic sale separate from those recipient or customs obligations.

How to interpret the result

The tax base is the value to which the selected transaction treatment applies. An inclusive total already contains tax and requires a reverse calculation to recover its net value. These amounts are not interchangeable. Tax charged on an invoice, tax withheld by a customer and eligible input-tax credit describe different obligations. Subtracting two amounts in a cash breakdown does not establish that they have the same legal treatment. Check what each output represents before using it in an invoice or budget.

A practical comparison

When comparing the total cost of a purchase, include the charges relevant to the selected transaction without counting VAT twice. A VAT-inclusive price contains a tax fraction rather than the ordinary rate applied directly to the total. Annual income tax uses different information and a separate calculator.

Check your calculation step by step

  1. Match the figures to the selected period and use ZAR for monetary inputs. If you start with a document in another currency or covering several periods, resolve that difference before entering a combined amount.
  2. Calculate the documented case first. Then change one input at a time to compare scenarios. Keep the original values available so a change in the result can be traced to a particular assumption rather than several simultaneous edits.
  3. Read the component breakdown alongside the formula and examples below. If an official document differs, check the date, base, rounding and omitted concepts before changing a rate or treating the difference as an error.

Continue with a related calculation

These tools cover other questions in South Africa. Choose the one that matches the amount you want to check:

If you are comparing countries

Open the relevant jurisdiction when comparing a move, an offer or a transaction abroad. Each tool uses its own currency, period and scope; its result should not be substituted into the current calculation.

Explore all calculators for South Africa

Frequently asked questions

Did VAT rise to 15.5%?

No. The proposed increase was withdrawn; the standard rate remains 15%.

When is the import uplift removed?

Qualifying goods originating in Botswana, Lesotho, Namibia or Eswatini do not receive the 10% valuation uplift. Merely shipping goods through those countries does not establish that origin. Enter actual non-rebated duties.

Are small imported parcels exempt?

Low value alone no longer qualifies for the former R500 goods exemption. Select an import exemption only when a current Schedule 1 provision applies.

Does the R100 service exception use a checkbox?

The calculator checks the invoice valuation automatically, before the allocation to private or exempt use. Values above R100 are not exempt merely because the non-taxable-use share is small.

What if a foreign supplier charges SA VAT?

Confirm VAT was actually charged on this supply, not just that the supplier is registered. The result separates supplier VAT from any recipient liability, avoiding double charging. Input VAT recovery is outside this calculator.

CHECK THE REFERENCES

Official sources