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