South Africa: tax treaties
Tax treaties and related documents between the UK and South Africa.
2002 Double Taxation Convention amended by the 2010 protocol
The double taxation agreement entered into force on 17 December 2002. It is effective in South Africa from 1 January 2003 and in the UK from:
- 1 April 2003 for Corporation Tax
- 6 April 2003 for Income Tax and Capital Gains Tax
2010 protocol to the Double Taxation Convention
The protocol to the Double Taxation Convention entered into force on 13 October 2011 and is effective in both countries from:
- 1 April 2012 for dividends
- 13 October 2011 for everything else
2002 Double Taxation Convention
This version is the Double Taxation Agreement before it was amended by the 2010 protocol.
Published 1 June 2015