Dividends Tax 20 %
See the withholding tax on a dividend from a South African resident company, and what's left for the shareholder.
Dividend
The full amount declared before withholding tax.
Net to shareholder
R 0
after 20% dividends tax withheld at source
Breakdown
Gross dividendR 0
Dividends tax @ 20%−R 0
Net to shareholderR 0
Common exemptions: SA resident companies receiving dividends from other SA residents; registered pension, provident and RA funds; public benefit organisations; and non-residents from countries with favourable tax treaties. The paying company withholds tax only when the recipient is taxable.