South Africa Policy, Plans and Priorities



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Double Taxation Agreement
Double Taxation Agreements RSA at 1 June 2010

RSA

Partner

Type of Agreement

Date of Signature

Date of Entry into

Force



Algeria

Income & Capital

28 April 1998

12 June 2000



Australia

Income & Capital

1 July 1999

21 Dec 1999 (amend 2008)



Austria

Income & Capital

4 Mar 1996

6 Feb 1997



Belarus

Not Specified

18 Dec 2002

29 Dec 2003



Belgium

Income & Capital

1 Feb 1995

9 Oct 1998



Botswana

Income & Capital

1 April 1977

20 April 2004



Brazil

Income

8 Nov 2003

24 July 2006



Bulgaria

Income

29 April 2004

27 Oct 2004



Canada

Income & Capital

27 Nov 1995

30 April 1997



China

Income

25 April 2000

7 Jan 2001



Congo DR

Income

29 April 2005






Croatia

Income & Capital

18 Nov 1996

7 Nov 1997



Cyprus

Income & Capital

26 Nov 1997

8 Dec 1998



Czech Republic

Income & Capital

11 Nov 1996

3 Dec 1997



Denmark

Income & Capital

21 June 1995

21 Dec 1995



Egypt

Income

26 August 1997

16 Dec 1998



Ethiopia

Income

17 March 2004

4 Jan 2006



Finland

Income & Capital

26 May 1995

12 Dec 1995



France

Income & Capital

8 Nov 1993

1 Nov 1995



Gabon

Income

22 March 2005






Germany

Income

25 Jan 1973

28 Feb 1975



Germany

Not Specified

14 Feb 2003

Will replace 21 when ratified



Ghana

Income & Capital

2 Nov 2004

23 April 2007



Hungary

Income & Capital

4 March 1994

5 May 1996



Ireland

Income & Capital

7 Nov 1997

5 Dec 1997



Ireland

Income & Capital

17 Mar 2010

Will replace 25 when ratified



Israel

Income & Capital

10 Feb 1978

27 May 1980



Italy

Income & Capital

16 Nov 1995

2 Mar 1999



Japan

Income & Capital

7 March 1997

5 Nov 1997



Korea Republic of

Income & Capital

7 July 1995

7 Jan 1996



Kuwait

Income

17 Feb 2004

25 April 2006



Lesotho

Income & Capital

24 Oct 1995

9 Jan 1997



Malawi

Income & Capital

3 May 1971

2 Sept 1971



Malaysia

Not Specified

29 July 2005

17 Mar 2006



Malta

Income & Capital

16 May 1997

12 Nov 1997



Mauritius

Income & Capital

5 July 1996

20 June 1997



Mexico




signed

Ratified in RSA



Mozambique

Income

18 Sept 2007

19 Feb 2009



Namibia

Income & Capital

18 May 1998

11 April 1999



Nigeria

Income & Capital Gains

29 April 2000

5 July 2008



Netherlands

Income & Capital

10 Oct 2005

28 Dec 2008



New Zealand

Income & Capital

6 Feb 2002

23 July 2004



Norway

Income & Capital

12 Feb 1996

12 Sept 1996



Oman

Income

9 Oct 2002

29 Dec 2003



Pakistan

Income

26 Jan 1998

9 Mar 1999



Poland

Income & Capital

10 Nov 1993

5 Dec 1995



Romania

Income & Capital

12 Nov 1993

21 Dec 1995



Rwanda




signed

Ratified in RSA



Seychelles

Income & Capital

26 Aug 1998

29 June 2002



Slovakia

Income & Capital

28 May 1998

30 June 1999



Sudan




signed

Ratified in RSA



Swaziland

Income

23 Jan 2004

8 Feb 2005



Sweden

Income & Capital

24 May 1995

25 Dec 1995



Switzerland

Income

8 May 2007

27 Jan 2009



Taiwan Province of China

Income & Capital

14 Feb 1994

12 Sept 1996



Tanzania UR

Income

22 Sept 2005

15 June 2007



Thailand

Income & Capital

12 Feb 1996

27 Aug 1996



Tunisia

Income & Capital

2 Feb 1999

10 Dec 1999



Turkey

Income

3 March 2005

6 Dec 2006



Uganda

Income

27 May 1997

9 April 2001



Ukraine

Not Specified

28 Aug 2003

29 Dec 2004



United Kingdom

Income & Capital Gains

4 July 2002

17 Dec 2002



United Kingdom

Inheritance

31 July 1978

Ratified



United States

Income & Capital

17 Feb 1997

28 Dec 1997



United States

Inheritance

15 July 1952

Ratified



Zambia

Income & Capital

22 May 1956

31 Aug 1956



Zimbabwe

Income & Capital

10 June 1965

3 Dec 1965

67 agreements / 62 partners including 12 SADC members, 65 income or income and capital signed 59 in force


Sources included
Department of Trade and Industry (2007) National Industrial Policy Framework

http://www.dti.gov.za/nipf/niPF-3aug.pdf
Department of Trade and Industry (2009) Bilateral Investment Treaty Policy Framework Review Government Position Paper June 2009 http://www.dti.gov.za/ads/bi-lateral_policy.pdf
Department of Trade and Industry (2009) South Africa Investor’s Handbook 2009 http://www.dti.gov.za/publications/Investor_Handbook.pdf
Department of Trade and Industry (2010) A South African Trade Policy and Strategy Framework May 2010 http://www.thedti.gov.za/TPSF.pdf

Department of Trade and Industry (2010) Industrial Policy Action Plan 2010/11 – 2012/13 February 2010 (IPAP 2) http://www.thedti.gov.za/ipap/IPAP2010-2013_18_FEB_2010.pdf


Department of Trade and Industry (2010) Medium Term Strategic Framework 2010-13 http://www.thedti.gov.za/publications.jsp?year=2010<&subthemeid=Department of Trade and Industry Broad Based Black Economic Empowerment http://www.dti.gov.za/bee/beehome.htm
Department of Trade and Industry Export Incentives http://www.thedti.gov.za/exporting/exportincentives.htm

Department of Trade and Industry Investment Incentives http://www.thedti.gov.za/offerings/Investment_Support.htm


South Africa Reserve Bank Exchange Control Manual http://www.reservebank.co.za/
South Africa Revenue Service (2010) International Treaties http://www.sars.gov.za/home.asp?pid=3906
The Presidency Republic of South Africa (2009) Together Doing More and Better Medium Term Strategic Framework A Framework To Guide Government’s Programme In The Electoral Mandate Period (2009 – 2014) July 2009 http://www.info.gov.za/view/DownloadFileAction?id=103901
UNCTAD (2010) Bilateral Investment Treaties and Double Tax Agreements

http://www.unctad.org/Templates/Page.asp?intItemID=2339&lang=1

(Significant differences were observed in the list of Double Tax Agreements on the UNCTAD web site compared with the SARS website. The latter appeared to be more accurate and comprehensive.)


WTO Trade Policy Review SACU-South Africa 2009 Annex 4 South Africa WT/TPR/S/222/ZAF http://www.wto.int/english/tratop_e/tpr_e/s222-04_e.doc
National Consumer Commission. (2012) http://www.nccsa.org.za
Companies and Intellectual Propoerty Commission (2012) http://www.cipc.co.za



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