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DIVIDENDS TAX · WITHHOLDING · YEAR OF ASSESSMENT 2027

Dividends Tax Calculator

South African dividends are subject to a 20% withholding tax, deducted by the company before the dividend is paid out — unless the recipient qualifies for an exemption.

Du Preez Tax & Bookkeeping Services · SAIT-registered practitioner

Dividend details

01
Recipient is taxable (individual, trust) Standard 20% dividends tax applies
Recipient is exempt SA resident company, retirement fund, approved PBO, etc.
South Africa has double tax agreements with many countries that reduce the rate below 20%

Tax on this dividend

Result
Dividend declaredR 0.00
Dividends tax rate applied20.0%
Dividends tax withheldR 0.00
Net dividend paid to recipient
R 0.00
Standard rate applied
Note: Standard South African dividends tax is 20%, withheld by the company (or a regulated intermediary) at the time the dividend is paid, and doesn't affect the company's own tax position. Exemptions under section 64F include dividends paid to SA resident companies, retirement funds, and approved public benefit organisations, among others. Non-residents may qualify for a reduced rate under a double tax agreement, but the correct treaty declaration form must be submitted beforehand. This is a planning estimate only and not tax advice.