Other taxes

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. However, the amount of donations exceeding R30 million is taxed at a rate of 25%. See the Donations Tax webpage for more information.

Estate Duty

Estate duty is levied on property of residents and South African property of non-residents less allowable deductions. The duty is levied on the dutiable value of an estate at a rate of 20% on the first R30 million and at a rate of 25% above R30 million. A basic deduction of R3.5 million is allowed in the determination of an estate’s liability for estate duty as well as deductions for liabilities, bequests to public benefit organisations and property accruing to surviving spouses. See the Estate Duty webpage for more information.
 

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 15% 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. Securities consist of shares in companies or member’s interests in close corporations.

Tax on International Air Travel

​Tax year International flights (excluding BLNS)​ BLNS countries​​
​2019 ​R190 per passenger ​R100 per passenger
​2018 ​R190 per passenger ​R100 per passenger
​2017 ​R190 per passenger ​R100 per passenger
2016​ ​R190 per passenger ​R100 per passenger
​2015 ​R190 per passenger ​R100 per passenger
 

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

Last Updated: 21/02/2018 2:31 PM     print this page
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