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VAT Timeline

Sales Tax has evolved over time from it's original form of General Sales Tax in 1978, to the current VAT at 15%.

Value Added Tax came into effect from 30 September 1991 starting at a rate of 10%. It went through two additional increases since then, and is currently at 15%

Before VAT, sales tax took the form of General Sales Tax (GST). GST started at a rate of 4% in 1978, steadily increasing up to 12% in 1985.

The full history of the sales tax rate in South Africa is shown below. The change from GST to VAT happened on 30 September 1991.

General Sales Tax (GST)

3 July 1978	4%
1 March 1982	5%
1 September 1982	6%
1 February 1984	7%
1 July 1984	10%
25 March 1985	12%

Value Added Tax (VAT)

30 September 1991	10%
7 April 1993	14%
1 April 2018	15%

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