Tourist Board Development Levy – TDL

Every institution licensed under the Tourist Development Act No. 14 of 1968 other than Travel Agents shall

pay Tourist Development Levy (TDL) at a rate of 1% on total turnover after deducting Value Added Tax and

Service Charges.

Definition of Turnover

Tourist Hotel

Turnover is calculated as the sum received or receivable from the total sales, excluding the service charge, up to 10% of such sales and the value added tax charged, on such sales in terms of the Value Added Tax Act, No.14 of 2002.

Travel Agent

Turnover is determined by the total receipts from services provided in relation to the tourist industry, excluding payments made by the Travel Agent, in respect, of services provided to him by other local service providers and the value added tax charged on such sales in terms of the Value Added Tax Act No. 14 of 2002.

Tourist Shop

The turnover would amount to the sums received or receivable from the total sales of products from any such shop, excluding the value added tax charged on such sales in terms of the Value Added Tax Act, No.14 of 2002.

Leave a Reply

Your email address will not be published. Required fields are marked *