South Africa

Individual - Foreign tax relief and tax treaties

Last reviewed - 08 December 2023

Foreign tax relief

Credit in the form of a rebate from South African tax is allowed for taxes paid on foreign income. The aggregate credit allowed may not exceed an amount which bears to the total tax payable in South Africa the same ratio as the foreign income taxable in South Africa bears to the total taxable income.

Tax treaties

South Africa has tax treaties with the following countries:

Algeria India Qatar
Australia Indonesia Romania
Austria Iran Russia
Belarus Ireland Rwanda
Belgium Israel Saudi Arabia
Botswana Italy Seychelles
Brazil Japan Sierra Leone
Bulgaria Kenya Singapore
Cameroon Korea, Republic of Slovak Republic
Canada Kuwait Spain
Chile Lesotho Swaziland
China (People's Republic of) Luxembourg Sweden
Croatia Malawi Switzerland
Cyprus Malaysia Taiwan (Republic of China)
Czech Republic Malta Tanzania
Democratic Republic of Congo Mauritius Thailand
Denmark Mexico Tunisia
Egypt Mozambique Turkey
Ethiopia Namibia Uganda
Finland Netherlands Ukraine
France New Zealand United Arab Emirates
Germany Nigeria United Kingdom
Ghana Norway United States
Greece Oman Zambia
Grenada Pakistan Zimbabwe 
Hong Kong Poland
Hungary Portugal