Foreign entertainers and sportspersons
A final tax at the rate of 15% is imposed on gross amounts payable to non-residents for activities exercised by them in South Africa as entertainers or sportspersons.
Disposal of immovable property
A provisional tax is withheld on behalf of non-resident sellers of immovable property in South Africa, to be set off against the normal tax liability of the nonresidents. The tax
to be withheld from payments to the non-residents is at a rate of 7.5% for a nonresident individual, 10% for a non-resident company, and 15% for a non-resident trust that is selling the immovable property.
Reduced tax rate
In limited circumstances the applicable tax rate may be reduced in terms of a tax treaty with the country of residence of a non-resident.
A final tax at a rate of 15% is imposed on the gross amount of royalties from a South African source payable to non-residents.
A final tax at a rate of 15% is imposed on interest from a South African source payable to non-residents. Interest is exempt if payable by any sphere of the South African government, a bank, or if the debt is listed on a recognised exchange.