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Dividends tax is imposed at 15% from 1 April 2012 on dividends declared and paid by resident companies and by non-resident companies in respect of shares listed on the JSE.

Dividends are tax exempt if the beneficial owner of the dividend is a South African company, retirement fund or other exempt person.

The tax is to be withheld by companies paying the taxable dividends or by regulated intermediaries in the case of dividends on listed shares.

SECONDARY TAX ON COMPANIES (STC)

STC is imposed at a rate of 10% on dividends declared by resident companies until 31 March 2012 after being reduced by dividends receivable during a dividend cycle.
South African branches of foreign resident companies are exempt from STC.