South Africa: tax treaties
Tax treaties and related documents between the UK and South Africa.
Documents
Details
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.
Synthesised text of the Multilateral Instrument and the 2002 UK-South Africa Double Taxation Convention — in force
The 2002 UK-South Africa Double Taxation Convention and Protocol have been modified by the Multilateral Instrument (MLI).
The modifications made by the MLI are effective in respect of the 2002 UK-South Africa Double Taxation Convention and Protocol.
It is effective in the UK from:
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1 January 2023 for taxes withheld at source
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1 April 2024 for Corporation Tax
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6 April 2024 for Income and Capital Gains Tax
It is effective in South Africa from:
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1 January 2023 for taxes withheld at source
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1 July 2023 for all other taxes
Updates to this page
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Synthesised text of the Multilateral Instrument and the 2002 UK-South Africa Double Taxation Convention — in force has been added.
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First published.