Operational Information
Equities - rates, eligibility, availability of relief etc. - South Africa
Tax | South Africa
Reference
Service level
CBL
Last Updated
28.02.2017
Withholding Tax
| Standard rate of withholding tax: | 20% | Holding requirements / restrictions: | No |
Availability of relief
| Eligible beneficial owners | Relief at Source | Quick Refund | Standard Refund | |
| For South African Equities: | ||||
| Residents of Double Taxation Treaty (DTT) countries | Yes | Yes | Yes | |
| Supranational entities | Yes | Yes | Yes | |
| Foreign entities exempted (Act 37/2001) | Yes | Yes | Yes | |
| South African residents as per the exemption codes list | Yes | Yes | Yes | |
| For Inward Listed Securities: | ||||
| Non-resident beneficial owners as per exemption code J | Yes | Yes | Yes | |
| South African residents as per the exemption codes list | Yes | Yes | Yes | |
Related Links
Further South Africa Tax information
Market Taxation Guide - South AfricaGeneral information - types of securities, deadlines, other market specifics - South AfricaBeneficial owner exemption status - South AfricaEquities - rates, eligibility, availability of relief etc. - South AfricaRelief at source - eligibility, documentation, deadlines - Equities in South AfricaStandard refund - eligibility, documentation, deadlines - Equities in South AfricaQuick refund - eligibility, documentation, deadlines - Equities in South AfricaForm descriptions - Equities in South AfricaForm descriptions – Relief at source – Equities in South AfricaForm descriptions - Standard refund - Equities in South AfricaForm descriptions - Quick refund - Equities in South AfricaEquities – Double Taxation Treaties concluded by South Africa and currently in forceTax Forms to use - South Africa
Related South Africa information