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South Africa Business, Taxation and Offshore Information

South Africa is an economy emerging from the shadow of turmoil and sanctions in the latter part of the period of apartheid. Multi-racial elections held in 1994 ended both minority white rule and apartheid, and ushered in a new political era.

But with it has come new challenges. Despite an equal rights policy for all citizens – regardless of race, creed, sex or sexuality – inequality remains an issue that can bring tensions to a head, as was highlighted by the poverty riots of 2009. Yet South Africa had until recently experienced solid economic growth, which continued into the world recession in 2008 (at 3.1% GDP); however, this reversed in 2009, with the economy shrinking by 1.9% – so far, a mere hiccup compared to the difficulties other countries have experienced. GDP rose again in 2010, by 2.9% and a growth of 3.1% was recorded for 2011. More »


South Africa Knowledge Base

South Africa: Country and Foreign Investment
A quick overview of South Africa - its history, geography, and business advantages.
South Africa Executive Summary »
South Africa Geography »
South Africa History, Population, Language and Culture »
South Africa Government »
South Africa Economy and Currency »
South Africa Entry and Residence »
South Africa Business Environment »
South Africa Investment Incentives »

South Africa: Types of Company
A look at various types of company in South Africa, providing options to suit different business needs.
South Africa Company Introduction »
South Africa Private Limited Company »
South Africa Public Limited Company »
South Africa Section 53(B) Company »
South Africa External Partnership »
South Africa External Company (Branch) »

South Africa: Tax-Efficient Sectors
These pages examine tax-efficient sectors in South Africa, in order to identify which business forms have available tax incentives.
South Africa Tax-Efficient Business Forms »
South Africa Tax-Privileged Business Sectors »

South Africa: Domestic Corporate Taxation
A guide detailing the scope and rate of taxes affecting companies in South Africa.
South Africa Scope of Corporate Tax »
South Africa Corporate Tax Rates »
South Africa Calculation of Taxable Base »
South Africa Filing Requirements »
South Africa Withholding Taxes »
South Africa Sales Taxes and VAT »

South Africa: Personal Taxation
An overview of applicable taxes for individuals in South Africa.
South Africa Residence and Liability for Taxation »
South Africa Rates of Income Tax »
South Africa Payment of Tax »
South Africa Social Security Taxes »
South Africa Property Taxes and Stamp Duty »
South Africa Inheritance and Gift Taxes »

South Africa: Double Tax Treaties
Treaties and international agreements that South Africa has in place, to mitigate the effects of double taxation.
South Africa Tax Treaty Introduction »
South Africa Table of Treaty Rates »
South Africa Other International Agreements »

South Africa: Related Information
Other useful information pertinent to South Africa.
South Africa Table of Statutes »
South Africa Summary of Domestic Tax Regime »
South Africa Taxation of Expatriates »
South Africa International Holding Companies »
South Africa Fiscal Incentives »
South Africa - The Industrial Development Corporation »
Map of South Africa »