Royalties
A withholding tax of 15% is payable when royalties from a South African source are paid to non residents, subject to certain exemptions.
Interest
A withholding tax of 15% is payable when interest from a South African source are paid to non residents, subject to certain exemptions.
Foreign Entertainers and sportpersons
A withholding tax of 15% on payments to foreign entertainers and sportspersons for activities in South Africa.