International Tax Compliance
Submit Withholding Tax on Royalties (WTR01)
File monthly WTR01 returns for royalty payments made to foreign non-residents and apply Double Taxation Agreement (DTA) relief.
Accredited Professional Memberships & Regulatory Compliance
CIBA MemberBiz Accountant
SAIT MemberTax Practitioner
SAICA AffiliateChartered Accounting
S
SARS RegisteredTax Practitioners
CIPC AgentCompany Registry
Verified SARS Portal
Submit a SARS WTR01 Royalty Declaration Online
Use official SARS digital query portals to submit royalty withholding tax returns and calculate payment references.
WTR01 Filing Instructions
How to Submit WTR01 Royalty Tax Declarations
01
Access the SARS Online Query System
Go to tools.sars.gov.za/soqs and select 'Withholding Tax on Royalties (WTR01)'.
02
Enter Payer & Non-Resident Payee Details
Input South African payer's tax reference number and offshore payee's international details.
03
Specify Royalty Payment & DTA Treaty Rate
State total gross royalty amount, date paid, and applicable Double Taxation Agreement (DTA) reduced tax rate if certified.
04
Calculate 15% Withholding Amount
Apply statutory 15% tax rate (or reduced DTA rate) to determine tax withheld.
05
Submit WTR01 & Pay Tax by End of Following Month
File WTR01 return and remit withheld funds to SARS before the end of the month following royalty payment.
Frequently Asked Questions
What is Withholding Tax on Royalties in South Africa?
A final tax of 15% levied on gross royalty payments made by South African residents to foreign non-residents for intellectual property, patents, trademarks, or copyrights.
Can Double Taxation Agreements (DTA) reduce the 15% royalty tax rate?
Yes. Many DTA treaties reduce withholding tax rates down to 5% or 0%, provided the non-resident payee completes a valid SARS declaration form.
Can My Accountant advise on international royalty structuring and WTR01 compliance?
Yes! We manage international tax treaties, verify DTA eligibility, and file monthly WTR01 declarations with SARS.
Registered SARS Tax Practitioners
Need Expert Assistance? Let My Accountant Handle SARS For You
Avoid SARS penalties, audit complications, or endless waiting on hold. Our registered SAIT tax practitioners can resolve your query, submit outstanding returns, and represent you directly with SARS.
Fast SARS Dispute & Debt Relief Verified TCS & Direct Power of Attorney