Double-Taxation Treaties

What countries have treaties with South Africa?

The following is the status in June 2004 of agreements to avoid double-taxation of income accruing to South African taxpayers from foreign sources and to foreign taxpayers from South African sources.

Comprehensive agreements are in place with Algeria, Australia, Austria, Belarus, Belgium, Botswana, Canada, Croatia, Cyprus, the Czech Republic, Denmark, Egypt, Finland, France, Germany, Greece, Hungary, India, Indonesia, Iran, Ireland, Israel, Italy, Japan, Korea, Lesotho, Luxembourg, Malawi, Malta, Mauritius, Namibia, the Netherlands, Norway, Oman, Pakistan, the People’s Republic of China, Poland, Romania, the Russian Federation, the Seychelles, Singapore, the Slovak Republic, Swaziland, Sweden, Switzerland, Thailand, Tunisia, Uganda, the United Kingdom (newly updated and also extending to Grenada and Sierra Leone), the United States of America, Zambia and Zimbabwe.
Comprehensive agreements have been ratified in South Africa with Brazil, Nigeria, New Zealand and Rwanda.

New or updated comprehensive agreements have been signed, but not ratified, with Ethiopia, Kuwait, Swaziland and Ukraine.
Comprehensive agreements have been negotiated or renegotiated, but not signed, with Bulgaria, the Democratic Republic of Congo, Estonia, Gabon, Germany, Ghana, Kuwait, Latvia, Lithuania, Malawi, Malaysia, Morocco, Mozambique, Namibia, the Netherlands, Portugal, Qatar, Saudi Arabia, Spain, Sri Lanka, Tanzania, Turkey, the United Arab Emirates, Zambia and Zimbabwe.

Comprehensive agreements are being negotiated or renegotiated, but not finalised, with Bangladesh and Cuba.

Limited sea and air transport agreements exist with Brazil, Portugal and Spain.