South Africa

Individual - Foreign tax relief and tax treaties

Last reviewed - 28 June 2021

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