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South Africa Tax Treaties
37 active treaty partners
South Africa maintains 37 active bilateral tax treaties. General dividend withholding rates across its treaty network range from 5% to 15% (median 15%), with qualified rates for direct investment ranging from 5% to 15%. Interest is fully exempt (0%) in 15 of 37 treaties, with rates up to 15% in others. Pension withholding ranges from 0% to 15%.
Tax System Overview
Corporate Rate27%
Individual Range18-45%
Capital Gains18%
CurrencyZAR
Key Facts
Treaty Model BasisOECD
Treaty Network80 treaties
Fiscal YearMar 1 - Feb 28
CurrencyZAR
Rate Distribution
General Dividends at 5% or below1 of 37 treaties
Qualified Dividends at 5% or below27 of 37 treaties
Interest at 0%15 of 37 treaties
Official Sources
Tax AuthoritySouth African Revenue Service (SARS)
Treaty AuthorityNational Treasury
Treaty Partners
| Partner | Dividends | Interest | Pensions | Status |
|---|---|---|---|---|
| 🇦🇺Australia | 15% / 5% | 10% | 0% | In force |
| 🇨🇦Canada | 15% / 5% | 10% | 0% | In force |
| 🇨🇱Chile | 15% / 5% | 5% | 0% | In force |
| 🇨🇳China | 10% / 5% | 10% | 0% | In force |
| 🇨🇾Cyprus | 10% / 5% | 0% | 0% | In force |
| 🇨🇿Czech Republic | 15% / 5% | 0% | 0% | In force |
| 🇪🇬Egypt | 15% / 15% | 15% | 0% | In force |
| 🇫🇮Finland | 15% / 5% | 0% | 0% | In force |
| 🇫🇷France | 15% / 5% | 0% | 0% | In force |
| 🇩🇪Germany | 15% / 5% | 10% | 0% | In force |
| 🇬🇷Greece | 15% / 5% | 8% | 0% | In force |
| ðŸ‡ðŸ‡ºHungary | 15% / 5% | 0% | 0% | In force |
| 🇮🇳India | 10% / 10% | 10% | 0% | In force |
| 🇮🇩Indonesia | 15% / 10% | 10% | 0% | In force |
| 🇮🇪Ireland | 15% / 5% | 0% | 0% | In force |
| 🇮🇱Israel | 15% / 15% | 0% | 0% | In force |
| 🇮🇹Italy | 15% / 5% | 10% | 0% | In force |
| 🇯🇵Japan | 15% / 5% | 10% | 0% | In force |
| 🇰🇪KE | 10% / 10% | 10% | 0% | In force |
| 🇱🇺Luxembourg | 15% / 5% | 0% | 0% | In force |
| 🇳🇱Netherlands | 10% / 5% | 0% | 0% | In force |
| 🇳🇿New Zealand | 15% / 5% | 10% | 0% | In force |
| 🇳🇬Nigeria | 10% / 7.5% | 7.5% | 0% | In force |
| 🇳🇴Norway | 15% / 5% | 0% | 0% | In force |
| 🇵🇰Pakistan | 15% / 10% | 10% | 0% | In force |
| 🇵🇹Portugal | 15% / 10% | 10% | 0% | In force |
| 🇷🇴Romania | 15% / 10% | 10% | 0% | In force |
| 🇷🇺Russia | 15% / 10% | 10% | 0% | In force |
| 🇸🇦Saudi Arabia | 5% / 5% | 5% | 0% | In force |
| 🇸🇬Singapore | 10% / 5% | 7.5% | 0% | In force |
| 🇸🇰Slovak Republic | 15% / 5% | 0% | 0% | In force |
| 🇰🇷South Korea | 15% / 5% | 10% | 0% | In force |
| 🇸🇪Sweden | 15% / 5% | 0% | 0% | In force |
| 🇨ðŸ‡Switzerland | 15% / 5% | 5% | 0% | In force |
| 🇦🇪United Arab Emirates | 10% / 5% | 0% | 0% | In force |
| 🇬🇧United Kingdom | 15% / 5% | 0% | 0% | In force |
| 🇺🇸United States | 15% / 5% | 0% | 15% | In force |