What is Value Added Tax (V.A.T.)?

Value added Tax (VAT) is charged on the daily rate of a hunting/observation safari.  This can be compared to sales tax in the United States.  This is not refundable.

There is no VAT charged on the trophy fee if the trophies are to be exported under specific regulations set out by the Receiver of Revenue.  Currently VAT is 14%.

Please note that while the trophy fees are not subject to VAT if the trophies are to be exported, VAT is levied at 14% on the dipping and shipping services and/or for the tanning of skins done.  Should the trophies be process in South Africa, VAT is levied at 14% on 30% of the taxidermy value, as agreed between the taxidermy industry and the Receiver of Revenue.