South African Budget 2017 - Withholding tax on dividend income

Global |  Publication |  Feb 22, 2017

The dividends withholding tax, which is currently set at 15%, falls below the global standard set by the Organisation for Economic Co-operation and Development. It has thus been increased to 20% with effect from 22 February 2017.  The exemption rates for inbound foreign dividends will accordingly be adjusted in line with this increase with effect from 1 March 2017.



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