Other taxes – donations, STT, estate duty, air travel

Please note: The following tax rates have remained unchanged from the 2012 tax year to the current tax year:
      • Donations Tax
      • Estate Duty
      • Foreign entertainers and sportsperson
      • Securities Transfer Tax (STT)

Donations Tax

Donations tax is levied at a flat rate of 20% on the value of property donated.

Estate Duty

Estate duty is levied at a flat rate of 20% on property of residents and South African property of non-residents.

Foreign entertainers and sportspersons

A final tax at the rate of 15% is charged on gross amounts payable to non-residents for activities exercised by them in South Africa as entertainers or sportspersons.

Royalties

A final withholding tax at a rate of 12% will be charged on gross amount of royalties from a South African source payable to non-residents.
From 1 January 2015 the rate has increased to 15%.

STT

The tax is charged at a rate of 0.25% on the transfer of listed or unlisted securities.

Tax on International Air Travel

Top Tip: BLNS means Botswana, Lesotho, Namibia and Swaziland

 

​Tax year International flights (excluding BLNS)​ BLNS countries​​
2016​ ​R190 per passenger ​R100 per passenger
​2015 ​R190 per passenger ​R100 per passenger
​2014 ​R190 per passenger ​R100 per passenger
​2013 ​​R190 per passenger ​​R100 per passenger
​2012 ​R150 per passenger ​R80 per passenger

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