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South Africa: VAT rates, thresholds for 2019

South Africa: VAT rates, thresholds for 2019

The Minister of Finance on 20 February 2019 delivered the budget speech for 2019. There are no budget proposals to increase taxes in any category.


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Accordingly, the standard rate of value added tax (VAT) is:

  • 15% (from 1 April 2018)
  • 14% (until 31 March 2018)

The VAT registration threshold remains at R1,000,000. The VAT “voluntary” registration threshold remains at R50,000, and the VAT registration threshold for foreign suppliers of “electronic services” is R50,000 (until 31 March 2019) and increases to R1,000,000 (from 1 April 2019).

Other indirect taxes in South Africa include a transfer duty that is payable on transactions not subject to VAT (including zero-rated VAT) and a securities transfer tax.

Read a February 2019 report [PDF 622 KB] prepared by the KPMG member firm in South Africa

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