Taxes
South Africa — Tax: Double Tax Treaties
SARS lists 56 treaty and protocol entries for the rest of the world and 23 for Africa, roughly 74 current jurisdictions after superseded rows.
VerifiedGovernment / official sourceSARS — Double taxation agreements and protocolsLast reviewed: 2026-10-23
Why this matters
Relocating individuals and businesses should be aware of the potential tax implications of moving to or from South Africa, and the Double Taxation Agreement may affect their tax liability.
Key facts
- SARS lists 56 entries for the rest of the world and 23 for Africa, including Botswana, Kenya, Mauritius, Nigeria and Zambia.
- Several rows are marked replaced or revised (Lesotho, Mauritius, Singapore, Switzerland, Zimbabwe), so roughly 74 jurisdictions are current by a reading of the table.
- The Multilateral Instrument entered into force for South Africa on 1 January 2023.
- SARS says each treaty is unique so the agreement itself must be consulted.
Steps
- Determine if you have a DTA with South Africa — Check if your country has a DTA with South Africa through the South African Revenue Service (SARS) website or consult a tax professional
- Understand the terms of your DTA — Review the DTA between your country and South Africa to understand the specific tax implications and any limitations on tax credits or exemptions