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  • 北京赛车pk10官网直播: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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  • 敲黑板!“信息公开”不是“隐私公开”! 2019-08-18
  • 这下就真的更加坐实你的老蚕了,所有网友都是见证!想赖都赖不掉了。 2019-08-16
  • 林志玲现身机场穿粉色上衣变活力少女 2019-08-14
  • 向“久拖不办”背后“伪作为”顽疾坚决说不 2019-08-11
  • 全国京东大鼓星火日活动举行 2019-08-08
  • 大牌开讲了丨颈椎有“烦心事”,听骨科专家如何化解 2019-08-07
  • 商务部公布多项进口产品反倾销调查文件 2019-08-07
  • 旅游市场再创佳绩端午假期河北接待游客2026.77万 揽金147.79亿 2019-08-03
  • 这是很容易检验的!家庭是按需分配的,也是各尽所能的。笑博士在家中,除按需分配外,还有什么是需要从家中按劳分配的,跟大家讲讲如何? 2019-08-01
  • 候选企业:泸州老窖股份有限公司 2019-08-01
  • 霍金长眠英国“荣誉宝塔尖” 2019-07-31
  • 重磅 江西省委副书记李炳军同志任省委党校校长 2019-07-31
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