Krause, Frans2019-11-192019-11-192019-06Krause, F 2019, 'Different business entities and tax', Stockfarm, vol. 9, no. 6, pp. 62.2221-7304http://hdl.handle.net/2263/72340I often see tax rate comparisons between different business entities (companies, trusts and individuals) indicating a 28% company tax rate. This, however, is not entirely accurate; although the rate is 28%, there is also a 15% dividend tax that must be deducted before the income is paid out to shareholders (Table 1).enPlaas PublishingTaxBusiness entitiesRateIncomeArticle