Acts Online
GT Shield

Income Tax Act, 1962 (Act No. 58 of 1962)

Chapter II : The Taxes

Part IIIA : Taxation of foreign entertainers and sportspersons

47B. Imposition of tax


(1) Subject to subsection (3), there must be levied and paid for the benefit of the National Revenue Fund a tax, to be known as the tax on foreign entertainers and sports persons, in respect of any amount received by or accrued to any person who is not a resident (in this Part referred to as the "taxpayer") in respect of any specified activity exercised or to be exercised by that person or any other person who is not a resident.


(a) The tax on foreign entertainers and sports persons is a final tax and is levied—
(i) at a rate of 15per cent; or
(ii) at such a rate as the Minister may announce in the national annual budget contemplated in section 27(1) of the Public Finance Management Act, with effect from a date mentioned in that Announcement,

on all amounts received by or accrued to a taxpayer as contemplated in subsection (1).

(b) If the Minister makes an announcement contemplated in paragraph (a)(ii), that rate comes into effect on the date determined by the Minister in that announcement and continues to apply for a period of 12 months from that date subject to Parliament passing legislation giving effect to that announcement within that period of 12 months.

[Section 46(2) substituted by section 56 of the Taxation Laws Amendment Act, 2017 (Act No. 17 of 2017)]


(3) Subsection (1) does not apply in respect of any person who is not a resident, if that person—
(a) is an employee of an employer who is a resident; and
(b) is physically present in the Republic for a period or periods exceeding 183 full days in aggregate during any 12 month period commencing or ending during the year of assessment in which the specified activity is exercised.