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HMRC internal manual

Double Taxation Relief Manual

DT17351 - Double Taxation Relief Manual: Guidance by country: South Africa: admissible taxes

Taxes admissible under the agreement

  • Normal tax
  • Secondary tax on companies, (relief only as underlying tax - see INTM164443). Discontinued from 1 April 2012.
  • Dividend tax - with effect from 1 April 2012.
  • Withholding tax on royalties.