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South Africa: Double Tax Treaties

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 January 1, 2013.

Latest South Africa Treaty Updates

Treaty Update: Hong Kong - South Africa
21 October, 2014
Hong Kong signed a DTA with South Africa on October 16, 2014.
Treaty Update: South Africa - Lesotho
02 October, 2014
South Africa signed a second DTA with Lesotho on September 18, 2014, to replace the one that has been effective since 1997.
Treaty Update: South Africa - Various
06 August, 2014
South Africa's parliament on July 31, 2014, approved laws to ratify two Protocols to amend the nation's double tax agreements with Turkey and India.
Treaty Update: South Africa - Malta
28 January, 2014
The South African Revenue Service published a notice on January 24, 2014, confirming that the DTA Protocol signed with Malta on August 24, 2012, entered into force on December 17, 2013.
Treaty Update: Turkey - South Africa
06 January, 2014
Turkey confirmed on December 13, 2013, the signing of a DTA Protocol with South Africa to add tax information exchange provisions.
Treaty Update: Cook Islands - South Africa
19 November, 2013
According to preliminary media reports, the Cook Islands and South Africa signed a TIEA on October 25, 2013.
Treaty Update: Malta - South Africa
15 November, 2013
Malta completed its domestic ratification procedures in respect of the DTA Protocol signed with South Africa on November 8, 2013, publishing The Double Taxation Relief (Taxes on Income) (South Africa) (Amendment) Order, 2013, in its Official Gazette.
Treaty Update: South Africa - Various
14 October, 2013
South Africa's upper house of parliament, the National Council of Provinces, on October 8, 2013, considered laws to ratify the DTA Protocols signed with Botswana, Malta, and a DTA signed with Chile.
Treaty Update: South Africa - Costa Rica
14 October, 2013
On October 8, 2013, a law to ratify the TIEA signed between South Africa and Costa Rica was tabled before South Africa's upper house of parliament, the National Council of Provinces, on October 8, 2013.
Treaty Update: Monaco - South Africa
07 October, 2013
Monaco and South Africa signed a Tax Information Exchange Agreement on September 23, 2013.
Treaty Update: South Africa - Various
17 September, 2013
South Africa's parliament on September 12, 2013, approved three Protocols amending the nation's DTAs with Oman, Norway and Malta; and a DTA signed with Chile.
Treaty Update: South Africa - Various
17 September, 2013
At its meeting on September 12, 2013, South Africa's parliament approved tax information exchange agreements signed with Samoa and Costa Rica.
Treaty Update: South Africa - Various
13 August, 2013
South Africa's Select Committee on Finance will, on August 13, 2013, discuss two Protocols to South Africa's DTAs with Botswana and Oman, and a new DTA signed with Mauritius.
Treaty Update: South Africa - Gibraltar
16 July, 2013
According to preliminary media reports, Gibraltar's TIEA with South Africa will enter into force on July 21, 2013.
Treaty Update: South Africa - Botswana
02 July, 2013
South Africa's Standing Committee on Finance endorsed the Protocol signed to amend the nation's DTA with Botswana, forwarding it to the nation's parliament for approval on June 19, 2013.
Treaty Update: South Africa - Oman
25 June, 2013
Protocols to South Africa's DTAs with Oman, Norway and Malta, and a DTA with Chile, were forwarded to South African parliament for its approval on June 21, 2013.
Treaty Update: South Africa - Various
25 June, 2013
South Africa's TIEAs with Samoa and Costa Rica were forwarded to the nation's parliament for its approval on June 18, 2013.
Treaty Update: South Africa - Various
10 May, 2013
South Africa's DTA Protocols with Oman, Norway, Malta, and Costa Rica, and a DTA with Chile were approved by the nation's National Assembly at its meeting on May 8, 2013.
Treaty Update: Qatar - South Africa
11 April, 2013
Qatari Sultan Qaboos bin Said on April 9, 2013 ratified the pending DTA Protocol the nation signed with South Africa.
Treaty Update: South Africa - Various
10 April, 2013
South Africa's DTA Protocol with Norway and Malta; its DTAs with Chile and Samoa; and a tax information exchange agreement with Costa Rica was forwarded to South African parliament for its approval on March 27, 2013.
Treaty Update: South Africa - Various
01 January, 2013
According to information published by the South African Revenue Service, the two DTA Protocols signed with Ireland and Austria entered into force on February 10, 2012, and March 1, 2012, respectively, and became effective on January 1, 2013. In addition, the new DTA South Africa signed with the Congo on April 29, 2005, entered into force on July 18, 2012, and also becomes effective on January 1, 2013.
Treaty Update: South Africa - Ireland
28 November, 2012
According to information published by the Irish revenue Commissioners, the protocol to the Ireland-South Africa DTA, which entered into force on February 10, 2012, will be effective in full from January 1, 2013. Articles three and six of the Protocol became effective on April 1, 2012.
Treaty Update: Liechtenstein - South Africa
27 November, 2012
Liechtenstein's government has announced that Liechtenstein and South Africa signed a TIEA on November 21, 2012.
Treaty Update: South Africa - Hong Kong
01 November, 2012
According to preliminary media reports, representatives from Hong Kong and South Africa are to commence five-day long negotiations towards the conclusion of a DTA.
Treaty Update: Costa Rica - South Africa
31 October, 2012
According to preliminary media reports, Costa Rica and South Africa signed a TIEA on October 27, 2012.
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