Real Estate Investment Trusts (“REITs”) | KPMG | ZA

Real Estate Investment Trusts (“REITs”)

Real Estate Investment Trusts (“REITs”)

In line with other countries in the world, South Africa has detailed REIT tax legislation in place, which was introduced with effect for tax years of assessment commencing on or after 1 April 2013.



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This factsheet outlines the benefits, eligibility, taxation and alignment of local legislation with international trends.

KPMG provides a complete service around REITs to clients, which includes inter alia: tax, audit and accounting and advisory services.

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South Africa’s Real Estate sector is a marketplace rich with history, where investors seek stable income returns and diversification.

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