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Contents

Official guidance
Double Taxation Relief Manual

DT17350PP · Double Taxation Relief Manual: Guidance by country: South Africa

  • DT17351 · Admissible taxes
  • DT17352 · Source of income
  • DT17353 · Dividends
  • DT17354 · Dividends: shareholder’s tax
  • DT17355 · Interest
  • DT17358 · Pensions
  • DT17359 · Pension contributions
  • DT17360 · Branch tax
  • DT17357 · Relief from tax
  • DT17370 · Underlying Tax
  1. Double Taxation Relief Manual: Guidance by country: South Africa: Contents
  2. Double Taxation Relief Manual: Guidance by country: South Africa: branch tax

DT17360 | Double Taxation Relief Manual: Guidance by country: South Africa: branch tax

From HM Revenue & Customs · Double Taxation Relief Manual

Under the agreement, South Africa can levy an additional tax on profits attributed to permanent establishments of United Kingdom companies. This additional tax is limited to 5% (Article 23(6)).

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