- Donations Tax
- Estate Duty
- Foreign entertainers and sportsperson
- Securities Transfer Tax (STT)
Donations tax is levied at a flat rate of 20% on the value of property donated.
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.
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|