South Africa Double Tax Agreements

We contain a collection of global double taxation conventions in English (and other languages, if available) to assist members in their applications. If you`re having trouble finding a contract, call the application team on (0)20 7920 8620 or email us at Below is a list of the countries with which South Africa has signed a double tax agreement. All the information listed below is correct as of January 1, 2013. Look at tax rates, the latest tax news and information on double taxation agreements with our specialized online resources, guides and useful links. The above navigation area can be used to access the texts of the corresponding agreements. Double taxation conventions and protocols Information on the Double Taxation Conventions of the South African Tax Service (SARS), including links to the full text of the conventions. A double taxation agreement allows the tax paid to be deducted from the tax paid in one country with the taxes payable in the other country, thus avoiding double taxation. South Africa is a signatory to double taxation agreements with several countries around the world. Some types of income are tax-exempt or entitled to reduced rates. These include royalties, dividends and capital gains.

Tax Information Guide: Africa`s Leading Economies 2018 Overview of the Tax and Investment Environment in 44 African countries, including Africa. The guide contains income tax rates, withholding tax, a list of double taxation agreements, information on other taxes, investment incentives and important business data. Published by Deloitte in May 2018. A DBA ensures that a subject is not subject to unjustified taxation, both in South Africa and in the country concerned that is treated in a given DBA. It is therefore a defence of double taxation and defines different requirements that a taxpayer must meet in order to understand where that tax subject is as a taxable resident. The agreements between the two tax administrations in two countries are intended to allow administrations to eliminate double taxation. Double taxation conventions (« DBAs ») are internationally agreed legislation between South Africa and another country. South Africa has dozens of such agreements with different countries and the main objective of a DBA is to ensure that any country subject to the agreement knows what its tax rights are to taxpayers. The amended South African tax law is now fully applicable from 1 March 2020. If you have international economic interests, your income may be taxed in South Africa and abroad, resulting in double taxation. A widespread misunderstanding that we see among South African expatriates is that they think they are « automatically tax-exempt » simply because there is a double taxation agreement between the two countries. This is totally untrue, and there are several factors that need to be considered and objectively proven, and you are always required by law to file a tax return and « right » exemption with contract discharge.

ON A KNIFE-EDGE: SARS` FOCUS ON EXPATRIATES THIS FILING SEASON Tax Rates Online An online tariff tool created by KPMG that compares corporate tax rates, indirect income taxes and social security within one or more countries. To properly apply the contractual relief of your income from working abroad, you need to think about the country that actually has the right to tax your income. This is achieved by a measured approach, called a tie-break test, and takes into account different factors, for example. B if you have a tax certificate where you have a permanent home, where your centre is a vital centre of interest, that is.