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

From HM Revenue & Customs · Double Taxation Relief Manual

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.