Value Added Tax (VAT) is charged on the daily rate of a hunting safari. 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. Animals in a package that are not hunted or animals that are wounded and lost are subject to VAT. Currently VAT is 14%.
Please note that while the trophy fees are not subject to VAT if the trophies are to be exported, no VAT is levied on the dipping and shipping services and/or for the tanning of skins done. Should the trophies be processed 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.