Visit the national COVID-19 Online Resource and News Portal at www.sacoronavirus.co.za or see SARS COVID-19 news items and tax relief measures here.

FAQ: What triggers Dividends Tax?

Dividends Tax is triggered by the payment of dividends by any:
South African tax resident company; or Foreign Company in respect of shares listed on the Johannesburg Stock Exchange.

Dividend payments by headquarter companies are not subject to Dividends Tax.

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