| - | 15% in dividends in general, but 5% if the beneficial owner is a company that holds directly at least 25% of the capital in the company paying the dividends; | |
| - | 5% on interest; and | |
| - | 10% on royalties in general and 5% on royalties for the following types of royalties: | …
OrbitaxThe first-time income tax treaty between Bulgaria and South Africa, signed on 29 April 2004, entered into force on 27 October 2004. The treaty generally applies from 1 January 2005.
The maximum rates of withholding tax are: