Double Tax Agreements South Africa

The navigation area above allows you to access the texts of the corresponding agreements. Tax Information Guide: Major Economies in Africa 2018 Overview of the Tax Environment and Investments in 44 Jurisconsultations across Africa, including this country. The guide contains income tax rates, withholding tax rates, a list of double taxation treaties, information on other taxes, investment incentives and important business data. Published by Deloitte in May 2018. Below is a list of countries with which South Africa has signed a double taxation agreement. All the information listed below is correct as of January 1, 2013. Double taxation treaties (“DBA”) are internationally agreed laws between South Africa and another country. South Africa has dozens of such agreements with different countries and the main purpose of a DBA is to ensure that each country subject to the agreement knows what its tax rights are vis-à-vis taxpayers. The amended South African Tax Act is now fully applicable from 1 March 2020.

If you have international economic interests, your income may be taxable both in South Africa and abroad, resulting in double taxation. A widespread misunderstanding we see among South African expats is that they think they are “automatically exempt” simply because there is a double taxation treaty between the two countries. This is completely false and there are several factors that must be considered and demonstrated objectively, and you are still legally required to file a tax return and “claim” an exemption as part of the contract relief. A double taxation treaty ensures that taxes paid in one of the two countries can be deducted from taxes payable in the other, thus avoiding double taxation. South Africa has signed double taxation treaties with several countries around the world. Some forms of income are exempt or are entitled to reduced rates. These include royalties, dividends and capital gains. We have a collection of global double taxation treaties in English (and other languages, if available) to help members ask questions. If you are having trouble finding a contract, please call the application team on +44 (0) 20 7920 8620 or email us at

A DBA ensures that a taxable person is not unfairly taxed, both in South Africa and in the country concerned treated in a particular DBA. It therefore offers protection against double taxation and lays down various requirements that a taxable person must meet in order to understand where that taxable person is established as a tax resident. Agreements between the two tax administrations of two countries should enable administrations to eliminate double taxation. Learn about tax rates, the latest tax messages and information on double taxation treaties with our specialized online resources, guides and useful links. Double taxation conventions and protocols Information on South African Revenue Service (SARS) double taxation treaties, including links to the full text of the treaties. A selection of articles that report on tax messages and developments is available in the Corporate Business Source database. Access to the Articles is granted to ICAEW members, ACA students and other authorized users in accordance with the Suppliers` Terms of Use. Contact us on +44 (0)20 7920 8620 or email to request documents or get help finding the necessary information. Articles are made available to ICAEW members, ACA students and other authorized users.

Business Transaction Tax in South Africa: Overview Thomson Reuters Comprehensive Guide Practical Law that outlines key issues for cross-border taxation, taxation and practice in different jurisdictions. Our specialized tax databases allow us to provide current and historical tax rates, comparative tables and country surveys. . . .



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