| - | - 15% on dividends in general and, except for dividends paid by a non-resident owned investment corporation that is a resident of Canada, 5% if the beneficial owner is a company which controls directly or indirectly 10% or more of the voting power in the company paying the dividends; | |
| - | - 10% on interest, but 0% if indebtedness… |
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: