Royalties

A withholding tax of 15% is payable when royalties from a South African source are paid to non-residents, subject to certain exempt

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 sportpersons for activities in South Africa.