South Africa: Double Tax Treaties

South Africa Introduction

A double tax treaty allows that tax paid can be offset in one of two countries against tax payable in the other, thus avoiding double taxation. South Africa is a signatory to double tax treaties with several countries throughout the world. Some forms of income are exempt from tax or qualify for reduced rates. These include royalties, dividends and capital gains.

The following is a list of countries with which South Africa has signed a double tax treaty. All information detailed below is correct as at March 1, 2010.

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South Africa Table of Double Tax Treaties

* Renegotiated and signed in 2008, but ratified in South Africa only.

Treaties are in the process of negotiation or have been finalized, but not yet signed, with Angola, Bangladesh, Bahrain, Cameroon, Chile, Cuba, Estonia, Kenya, Latvia, Lithuania, Madagascar, Morocco, Qatar, Senegal, Serbia, Sri Lanka, Syria, United Arab Emirates and Vietnam. Also, agreements have been signed with the following countries, but not yet ratified: Democratic Republic of Congo, Gabon, Mexico, Rwanda and Sudan.

South Africa also has estate duty agreements with Botswana, Lesotho, Swaziland, Zimbabwe, the United Kingdom and the USA.

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South Africa Other International Agreements

South Africa has customs agreements on mutual administrative assistance with Algeria, China, France, India, Mozambique, The Netherlands, the United Kingdom and the USA. Similar agreements have been ratified in South Africa only, with the following countries: Brazil, the Czech Republic, the Democratic Republic of Congo, Iran, Norway, Sudan, Turkey and Zambia. Another has been signed with Canada but is not yet ratified.

Tax co-operation agreements have been signed with India and Brazil.

South Africa is in the process of negotiating, or has negotiated but not yet signed, tax information exchange agreements with the Bahamas, Bermuda, the British Virgin Islands, the Cayman Islands, Gibraltar, Guernsey, Jersey, Liechtenstein, Monaco, the Netherlands Antilles and San Marino.