Your amount excludes VAT — we add it on.
The standard rate has been 15% since 1 April 2018. The 2025 Budget's proposed increases to 15.5% and 16% were withdrawn.
The test looks at taxable supplies in any consecutive 12-month period — not your financial year, and not your profit.
Compulsory above R 2 300 000 · voluntary above R 120 000.
Optional. Enter a tax period's figures to see whether you owe SARS or SARS owes you.
Estimates only — not tax advice. Based on the SARS VAT 404 Guide for Vendors and the SARS Budget 2026 announcements. Apportionment where you make both taxable and exempt supplies, notional input tax on second-hand goods, the domestic reverse charge on valuable metal, imports and change-in-use adjustments are not modelled. Consult a registered tax professional for your business.
VAT at 15%
Added to R 10 000,00 excluding VAT.
Excluding VAT
R 10 000,00
Including VAT
R 11 500,00
Share Of Shelf Price
13.04%
You may register voluntarily
You are under the compulsory threshold of R 2 300 000 — another R 800 000 of taxable supplies would tip you over — but you are above the R 120 000 voluntary threshold, so you may choose to register.
The split of the VAT-inclusive price.
Never take 15% off a VAT-inclusive price.
Taking 15% off R115 gives R97.75, not R100. To strip VAT out you multiply by the tax fraction 15/115 — which is why VAT is 13.04% of the shelf price even though the rate is 15%.Zero-rated and exempt are not the same thing.
Zero-rated supplies — brown bread, maize meal, fresh fruit and vegetables, paraffin, fuel levy goods, exports — are taxable at 0%, so you still claim your input tax. Exempt supplies — residential rent, financial services, local passenger transport, school fees — are outside the net entirely, and you may not claim input tax on the costs of making them. A business making only exempt supplies cannot register at all.The threshold more than doubled on 1 April 2026.
After 17 years at R1 million, compulsory registration now only bites above R2.3 million of taxable supplies in a 12-month period, and the voluntary floor moved from R50 000 to R120 000. If you are already registered and now fall below the new line, you may deregister — but weigh it up: you lose your input tax claims and may face an exit VAT adjustment on assets on hand.The test is any 12 months, not your financial year.
Liability arises the moment taxable supplies exceed the threshold in any consecutive 12-month period — and also the moment you sign a contract that will take you over it. You have 21 business days to apply, and SARS can hold you liable for VAT you never charged.