International treaty

South Africa: tax treaties

Tax treaties and related documents between the UK and South Africa.

Documents

2002 South Africa-UK Double Taxation Convention as amended by the 2010 protocol

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2010 South Africa-UK protocol

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2002 South Africa-UK Double Taxation Convention

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

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.

Updates to this page

Published 1 June 2015

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