Taxation of international executives
South Africa does not have a social security system, per se. However, similar taxes do apply, such as Unemployment Insurance Fund Contributions, Skills Development Levies, Compensation for Occupational Injuries and Diseases Levies, and so on. Certain of these do not apply to expatriates in certain instances. No totalization agreements have been entered into.
South Africa does not impose wealth tax. However, estate duty and donations tax are levied in relation to deceased estates and donations made to non-qualifying persons or institutions, for residents.
© 2017 KPMG Services (Pty) Limited, a South Africa private company and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative. All rights reserved.