Equities - rates, eligibility, availability of relief etc. - South Africa
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 | |