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  • 北京赛车pk拾计划软件: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??

    北京赛车pk10技巧 www.zzff8.com Donations tax is levied at a flat rate of 20% on the cumulative value of property donated not exceeding R30 million, and at a rate of 25% on the cumulative value exceeding R30 million.?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??
    ?2020 ?R190?per passenger ?R100 per passenger
    ?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: 20/02/2019 2:07 PM     print this page ?
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  • 美国首届“‘一带一路’亚洲商务论坛”即将在堪萨斯州举办 2019-10-08
  • 久久为功,扎实推进生态宜居的美丽乡村建设 2019-10-02
  • 秦春成任桂林市代市长 周家斌辞去市长职务(图简历) 2019-10-02
  • 回复@看着就想笑:你这种伪高工就是计划经济的产物,在市场经济中必然被淘汰!你肯定不会喜欢市场经济。但淘汰你正是市场经济不可比拟的优势:任何人都别想跟着混! 2019-10-01
  • 【专题】书记、市长去哪儿 2019-09-24
  • 武警驻滇某部坚持以考促训 现场评判现场亮分 2019-09-23
  • 【纯黑攻略】《恶灵附身2》逃生再临p3 2019-09-21
  • 康师傅控股有限公司获第十二届人民企业社会责任奖年度扶贫奖 2019-09-20
  • 浙江省网络文明公益宣传创意作品展示 2019-09-20
  • 一切都是老板炒工人的鱿鱼 2019-09-17
  • 丰田致享直降1.3万元 少量现车欲购从速 2019-09-15
  • 电影人共聚“微博电影之夜” 张艺谋:如果不当导演就当守门员 2019-09-15
  • 中国三星获第十二届人民企业社会责任奖年度扶贫奖 2019-09-14
  • 巴川中学王苗:留守儿童长大了 2019-09-14
  • [微笑]建议你去学学边际理论!基本需求免费与高级需求收费并不矛盾,相反是更有利于保持社会的良性循环。 2019-09-10
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