South Africa VAT registration threshold
South Africa VAT registration threshold is 2300000 ZAR, in force since 1 Apr 2026. Last checked against the official source on 31 Jul 2026.
The value of taxable supplies over any consecutive 12-month period at which registration as a VAT vendor becomes compulsory, under the Value-Added Tax Act 89 of 1991, together with the lower voluntary-registration floor. Administered by SARS.
Compare VAT registration threshold across all 34 African countries →
| Current value | 2300000 ZAR |
|---|---|
| In force from | 2026-04-01 |
| Official source | SARS - Register for VAT: compulsory registration applies 'where the value of taxable supplies made in any consecutive 12 month period exceeded or is likely to exceed R2.3 million'; voluntary registration where supplies are 'less than R2.3 million but has, under certain circumstances, exceeded R120 000 in the past period of 12 months'. Effective date from the SARS FAQ 'What is the new threshold for VAT registration?': 'From 1 April 2026, the compulsory VAT registration threshold increased from R1 million to R2.3 million.' |
| Last verified | 2026-07-31 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RECENTLY CHANGED, and by a large factor. The compulsory threshold rose from R1 million to R2.3 million on 1 April 2026, and the voluntary floor from R50 000 to R120 000, announced in Budget 2026. The R1 million figure had stood for roughly 17 years, so it is deeply embedded in secondary sources, guidance notes and software defaults - expect to meet the old number widely, and treat any source still quoting R1 million as pre-April-2026. A consequence worth knowing: a vendor registered because it passed the old R1 million threshold may now sit below the new one and have grounds to DEREGISTER. That is a decision with input-tax consequences, not an automatic result, and we do not model it. The 12-month test is any consecutive 12-month period, not a tax year or a financial year, and it is forward-looking as well as backward-looking: 'exceeded OR IS LIKELY TO EXCEED'.
Get it programmatically
curl https://afriref.dev/v1/za/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/za/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/za/vat-registration-thresholdOther South Africa series: SARB repurchase (repo) rate · VAT standard rate · National Minimum Wage (hourly) · Public holidays · CPI inflation (headline, year-on-year) · Corporate income tax rate · Personal income tax brackets · Statutory social-insurance contributions · SARB rand exchange rates (official reference) · Prescribed rate of interest · Withholding tax rates
The same figure elsewhere: Tanzania · Togo · Tunisia · Uganda · Zambia · all 34