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Dividend Tax Calculator

Estimate South African dividends tax withheld and the net cash dividend received.

Use the standard 20% rate unless a valid exemption or tax-treaty rate applies.

For ordinary cash dividends only. A reduced or zero rate normally requires a valid declaration and undertaking. REIT distributions, foreign dividends and dividends in specie can follow different rules.

Understanding Dividends Tax

South African dividends tax is generally charged at 20% of a cash dividend and withheld by the company or regulated intermediary before the balance reaches the beneficial owner. For example, a gross dividend of R10,000 at the standard rate produces R2,000 tax and an R8,000 net dividend.

When a different rate may apply

Some beneficial owners are exempt, while a double-tax agreement may reduce the rate for a qualifying non-resident. The required declaration and undertaking generally need to be in place before the reduced or zero rate can be used. Check the SARS dividends tax guidance before changing the rate.

What this estimate excludes

This simple withholding estimate is not intended for REIT distributions paid to South African residents, unlisted foreign dividends, dividends in specie or other specialised distributions.


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