Effective since 1st of June 2014 due to the Value-Added Tax Act, 1991 (No. 89 of 1991).
VAT Standard rate
The standard VAT rate in South Africa in 2022 is 15% (effective from April 2018).
VAT Reduced rate
There’s no VAT reduced rate established.
The South African VAT legislation requires all foreign electronic service entities to register for VAT, where the total value of electronic services supplied in SA exceeds 50,000 South African rand (ZAR).