South Africa VAT registration threshold
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.
| 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
# $0.001 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: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates · official exchange rates · statutory interest rate · withholding tax rates