Value-added tax is the main indirect tax on the consumption of goods and services in South Africa. Here is a breakdown of the different tax rates and their corresponding categories:
| Rate | Type | Goods and services |
|---|---|---|
| 15% | Standard | All other taxable goods and services |
| 0% | Zero | Exports and international transport, specific farming goods, basic food,… (complete list in the South African VAT Act) |