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 |