In limited circumstances, the applicable tax rate may be reduced in terms of a tax treaty with the country of residence of a non-resident.Royalties

• A final tax, at a rate of 15%, is imposed on the gross amount of royalties from a South African source payable to non-residents. Interest
• A final tax, at a rate of 15%, is imposed on interest from a South African source, payable to non-residents. Interest is exempt if payable by any sphere of the South African government, a bank, or if the debt is listed on a recognised exchange. Foreign entertainers and sportspersons
• A final tax, at the rate of 15%, is imposed on gross amounts payable to non-residents, for activities exercised by them in South Africa as entertainers or sportspersons. Disposal of immovable property
• A provisional tax is withheld on behalf of non-resident sellers of immovable property in South Africa, to be set off against the normal tax liability of the non-residents. The tax to be withheld from payments to the non-residents is at a rate of 7.5% for a non-resident individual, 10% for a non-resident company, and 15%
for a non-resident trust that is selling the immovable property.