[Skip to content](#content)

- [Home](https://www.sars.gov.za/)

- [About SARS](https://www.sars.gov.za/about/)

- [Types of Tax](https://www.sars.gov.za/types-of-tax/)

- [Legal Counsel](https://www.sars.gov.za/legal-counsel/)

- [Contact Us](https://www.sars.gov.za/contact-us/)

- [Tax Rates](https://www.sars.gov.za/tax-rates/)

- [Third-Party Data](https://www.sars.gov.za/businesses-and-employers/third-party-data/)

- [Tax Season](https://www.sars.gov.za/types-of-tax/personal-income-tax/filing-season/)

 Search

 [Whatsapp](https://wa.me/27800117277?text=Hi)

 [Facebook](https://www.facebook.com/sarstax)

 https://www.twitter.com/sarstax

 [Youtube](https://www.youtube.com/sarstax)

 [Linkedin](https://www.linkedin.com/company/sars)

 [Rss](https://www.sars.gov.za/about/rss-feeds/)

 https://www.sars.gov.za

 [Individuals](/individuals/)

 [Businesses and Employers](/businesses-and-employers/)

 [Tax Practitioners](/tax-practitioners/)

 [Customs and Excise](/customs-and-excise/)

 [Home](https://www.sars.gov.za) » [Legal Counsel](https://www.sars.gov.za/legal-counsel/) » [International Treaties & Agreements](https://www.sars.gov.za/legal-counsel/international-treaties-agreements/) » [Double Taxation Agreements & Protocols](https://www.sars.gov.za/legal-counsel/international-treaties-agreements/double-taxation-agreements-protocols/) » DTAs and Protocols (Rest of the World)

# DTAs and Protocols (Rest of the World)

 #top

- [Double Taxation Agreements & Protocols](https://www.sars.gov.za/legal-counsel/international-treaties-agreements/double-taxation-agreements-protocols/)

- [DTAs and Protocols (Africa)](https://www.sars.gov.za/legal-counsel/international-treaties-agreements/double-taxation-agreements-protocols/dtas-and-protocols-africa/)

- [DTAs and Protocols (Rest of the World)](https://www.sars.gov.za/legal-counsel/international-treaties-agreements/double-taxation-agreements-protocols/dtas-and-protocols-rest-of-the-world/)

- [Multilateral Instrument (MLI)](https://www.sars.gov.za/legal-counsel/international-treaties-agreements/double-taxation-agreements-protocols/multilateral-instrument-mli/)

- [Mutual Agreement Procedure (MAP)](https://www.sars.gov.za/legal-counsel/international-treaties-agreements/double-taxation-agreements-protocols/mutual-agreement-procedure-map/)

- [Foreign Tax Recovery Assistance](https://www.sars.gov.za/legal-counsel/international-treaties-agreements/double-taxation-agreements-protocols/foreign-tax-recovery-assistance/)

- [Air & Sea Agreements](https://www.sars.gov.za/legal-counsel/international-treaties-agreements/air-sea-agreements/)

- [Estate Duty Agreements](https://www.sars.gov.za/legal-counsel/international-treaties-agreements/estate-duty-agreements/)

- [Exchange of Information Agreements](https://www.sars.gov.za/legal-counsel/international-treaties-agreements/exchange-of-information-agreements/)

- [MAAs on Customs](https://www.sars.gov.za/legal-counsel/international-treaties-agreements/maas-on-customs/)

- [Trade Agreements](https://www.sars.gov.za/legal-counsel/international-treaties-agreements/trade-agreements/)

- [AfCFTA](https://www.sars.gov.za/legal-counsel/international-treaties-agreements/trade-agreements/afcfta/)

- [EFTA SACU](https://www.sars.gov.za/legal-counsel/international-treaties-agreements/trade-agreements/efta-sacu/)

- [MERCOSUR SACU](https://www.sars.gov.za/legal-counsel/international-treaties-agreements/trade-agreements/mercosur-sacu/)

- [RSA-EU TDCA](https://www.sars.gov.za/legal-counsel/international-treaties-agreements/trade-agreements/rsa-eu-tdca/)

- [RSA Malawi](https://www.sars.gov.za/legal-counsel/international-treaties-agreements/trade-agreements/rsa-malawi/)

- [RSA Southern Rhodesia (Zimbabwe)](https://www.sars.gov.za/legal-counsel/international-treaties-agreements/trade-agreements/rsa-southern-rhodesia-zimbabwe/)

- [SACU](https://www.sars.gov.za/legal-counsel/international-treaties-agreements/trade-agreements/sacu/)

- [SACUM-UK EPA](https://www.sars.gov.za/legal-counsel/international-treaties-agreements/trade-agreements/sacum-uk-epa/)

- [SADC-EU EPA](https://www.sars.gov.za/legal-counsel/international-treaties-agreements/trade-agreements/sadc-eu-epa/)

- [SADC Treaty and Protocols](https://www.sars.gov.za/legal-counsel/international-treaties-agreements/trade-agreements/sadc-treaty-and-protocols/)

- [One-Stop-Border-Posts Agreements](https://www.sars.gov.za/legal-counsel/international-treaties-agreements/one-stop-border-posts-agreements/)

- [MAAs on Value-Added Tax](https://www.sars.gov.za/legal-counsel/international-treaties-agreements/maas-on-value-added-tax/)

- [Other International Agreements](https://www.sars.gov.za/legal-counsel/international-treaties-agreements/other-international-agreements/)

 For ease of reference the agreements and protocols have been arranged in alphabetical order per the relevant jurisdictions, excluding those from Africa, which can be accessed by using the navigation pane above.
JurisdictionPublication details Date of Entry into Force
Government Gazette NumberPublication Date
Australia[GG 20761](https://www.sars.gov.za/lapd-inta-dta-2012-23-dta-australia-gg-20761/)24 December 199921 December 1999
Australia Protocol[GG 31721](https://www.sars.gov.za/lapd-inta-dta-2012-24-dta-protocol-australia-gg-31721/)23 December 200812 November 2008
 Note:
Effective date for Article 25A is 1 July 2010

Austria[GG 17965](https://www.sars.gov.za/lapd-inta-dta-2012-25-dta-austria-gg-17965/)30 April 19976 February 1997
Austria Protocol[GG 35049](https://www.sars.gov.za/lapd-inta-dta-2012-26-dta-protocol-austria-gg-35049/)28 February 20121 March 2012
Belarus[GG 25914](https://www.sars.gov.za/lapd-inta-dta-2012-27-dta-belarus-gg-25914/)15 January 200429 December 2003
Belgium[GG 19437](https://www.sars.gov.za/lapd-inta-dta-2012-28-dta-belgium-gg-19437/)2 November 19989 October 1998
Brazil[GG 29073](https://www.sars.gov.za/lapd-inta-dta-2012-29-dta-brazil-gg-29073/)28 July 200624 July 2006
Brazil Protocol[GG 41432](https://www.sars.gov.za/lapd-inta-dta-2018-01-dta-brazil-protocol-gg-41432/)9 February 201810 February 2018
Bulgaria[GG 27517](https://www.sars.gov.za/lapd-inta-dta-2012-30-dta-bulgaria-gg-27517/)22 April 200527 October 2004
Canada[GG 17985](https://www.sars.gov.za/lapd-inta-dta-2012-31-dta-canada-gg-17985/)7 May 199730 April 1997
Chile[GG 40262](https://www.sars.gov.za/lapd-inta-dta-2016-03-dta-chile-gg-1001/)9 September 201611 August 2016
China (People’s Republic of)[GG 22041](https://www.sars.gov.za/lapd-inta-dta-2012-32-dta-peoples-republic-of-china-gg-22041/)2 February 20017 January 2001
Chinese Taipei[GG 17408](https://www.sars.gov.za/lapd-inta-dta-2012-76-dta-taiwan-gg-17408/)3 September 199612 September 1996
Croatia[GG 18460](https://www.sars.gov.za/lapd-inta-dta-2012-33-dta-croatia-gg-18460/)21 November 19977 November 1997
Cyprus[GG 19683](https://www.sars.gov.za/lapd-inta-dta-2012-34-dta-cyprus-gg-19638/)22 December 19988 December 1998
Cyprus Protocol[GG 39295](https://www.sars.gov.za/lapd-inta-dta-2015-04-dta-protocol-cyprus-gg-39295/)16 October 201518 September 2015
Czech Republic[GG 18603](https://www.sars.gov.za/lapd-inta-dta-2012-35-dta-czech-republic-gg-18603/)7 January 19983 December 1997
Denmark[GG 16891](https://www.sars.gov.za/lapd-inta-dta-2012-36-dta-denmark-gg-16891/)22 December 199521 December 1995
Finland[GG 16862](https://www.sars.gov.za/lapd-inta-dta-2012-37-dta-finland-gg-16862/)1 December 199512 December 1995
France[GG 16681](https://www.sars.gov.za/lapd-inta-dta-2012-38-dta-france-gg-16681/)27 September 19951 November 1995
Germany[GG 3898](https://www.sars.gov.za/lapd-inta-dta-2012-39-dta-germany-gg-3898/)25 May 197328 February 1975
Greece[GG 24996](https://www.sars.gov.za/lapd-inta-dta-2012-40-dta-greece-gg-24996/)3 March 200314 February 2003
Grenada[Proclamations 229 of 1946, 271 of 1954 and 32 of 1961](https://www.sars.gov.za/lapd-inta-dta-2012-41-dta-grenada/)-5 October 1960
Hong Kong[GG 39444](https://www.sars.gov.za/lapd-inta-dta-2015-06-dta-hong-kong-gg-39444/)24 November 201520 October 2015
Hungary[GG 17438](https://www.sars.gov.za/lapd-inta-dta-2012-42-dta-hungary-gg-17438/)13 September 19965 May 1996
India[GG 18545](https://www.sars.gov.za/lapd-inta-dta-2012-43-dta-india-gg-18545/)12 December 199728 November 1997
India Protocol[GG 38440](https://www.sars.gov.za/lapd-inta-dta-2015-01-dta-protocol-india-gg-38440/)3 February 201526 November 2014
Indonesia[GG 19766](https://www.sars.gov.za/lapd-inta-dta-2012-44-dta-indonesia-gg-19766/)16 February 199923 November 1998
Iran[GG 19637](https://www.sars.gov.za/lapd-inta-dta-2012-45-dta-iran-gg-19637/)22 December 199823 November 1998
Ireland[GG 18552](https://www.sars.gov.za/lapd-inta-dta-2012-46-dta-ireland-gg-18552/)15 December 19975 December 1997
Ireland Protocol[GG 35134](https://www.sars.gov.za/lapd-inta-dta-2012-47-dta-protocol-ireland-gg-35134/)22 March 201210 February 2012
Israel[GG 6577](https://www.sars.gov.za/lapd-inta-dta-2012-48-dta-israel-gg-6577/)13 July 197927 May 1980
Italy[GG 19823](https://www.sars.gov.za/lapd-inta-dta-2012-49-dta-italy-gg-19823/)8 March 19992 March 1999
Japan[GG 18391](https://www.sars.gov.za/lapd-inta-dta-2012-50-dta-japan-gg-18391/)27 October 19975 November 1997
Korea[GG 16918](https://www.sars.gov.za/lapd-inta-dta-2012-51-dta-korea-gg-16918/)26 January 19967 January 1996
Kuwait[GG 29815](https://www.sars.gov.za/lapd-inta-dta-2012-52-dta-kuwait-gg-29815/)20 April 200725 April 2006
Kuwait Protocol[GG 51637](https://www.sars.gov.za/legal-inta-dta-2024-01-dta-kuwait-protocol-gg-51637/)22 November 20242 October 2024
Luxembourg[GG 21852](https://www.sars.gov.za/lapd-inta-dta-2012-53-dta-luxembourg-gg-21852/)6 December 20008 September 2000
Malaysia[GG 29021](https://www.sars.gov.za/lapd-inta-dta-2012-54-dta-malaysia-gg-29021/)13 July 200617 March 2006
Malaysia Protocol[GG 35190](https://www.sars.gov.za/lapd-inta-dta-2012-55-dta-protocol-malaysia-gg-35190/)29 March 20126 March 2012
Malta[GG 18461](https://www.sars.gov.za/lapd-inta-dta-2012-56-dta-malta-gg-18461/)21 November 199712 November 1997
Malta Protocol[GG 37243](https://www.sars.gov.za/lapd-inta-dta-2014-01-dta-protocol-malta-gg-37243/)24 January 201417 December 2013
Mexico[GG 33460](https://www.sars.gov.za/lapd-inta-dta-2012-57-dta-mexico-gg-33460/)24 August 201022 July 2010
Netherlands[GG 31797](https://www.sars.gov.za/lapd-inta-dta-2012-58-dta-netherlands-gg-31797/)23 January 200928 December 2008
Netherlands Protocol[GG 31795](https://www.sars.gov.za/lapd-inta-dta-2012-59-dta-protocol-netherlands-gg-31795/)23 January 200928 December 2008
New Zealand[GG 26798](https://www.sars.gov.za/lapd-inta-dta-2012-60-dta-new-zealand-gg-26798/)17 September 200423 July 2004
Norway[GG 17504](https://www.sars.gov.za/lapd-inta-dta-2012-61-dta-norway-gg-17504/)15 October 199612 September 1996
Norway Protocol[GG 39486](https://www.sars.gov.za/lapd-inta-dta-2015-08-dta-protocol-norway-gg-39486/)11 December 201520 November 2015
Oman[GG 25913](https://www.sars.gov.za/lapd-inta-dta-2012-62-dta-oman-gg-25913/)15 January 200429 December 2003
Oman Protocol[GG 37244](https://www.sars.gov.za/lapd-inta-dta-2014-02-dta-protocol-oman-gg-37244/)29 January 20145 November 2013
Pakistan[GG 19849](https://www.sars.gov.za/lapd-inta-dta-2012-63-dta-pakistan-gg-19849/)17 March 19999 March 1999
Poland[GG 17201](https://www.sars.gov.za/lapd-inta-dta-2012-64-dta-poland-gg-17201/)16 May 19965 December 1995
Portugal[GG 31720](https://www.sars.gov.za/lapd-inta-dta-2012-65-dta-portugal-gg-31720/)23 December 200822 October 2008
Qatar[GG 39674](https://www.sars.gov.za/lapd-inta-dta-2016-01-dta-qatar-gg-39674/)11 February 20162 December 2015
Romania[GG 16680](https://www.sars.gov.za/lapd-inta-dta-2012-66-dta-romania-gg-16680/)27 September 199521 October 1995
Russian Federation[GG 21395](https://www.sars.gov.za/lapd-inta-dta-2012-67-dta-russian-federation-gg-21395/)20 July 200026 June 2000
Saudi Arabia[GG 31796](https://www.sars.gov.za/lapd-inta-dta-2012-68-dta-saudi-arabia-gg-31796/)23 January 20091 May 2008
Singapore (Revised)[GG 40577](https://www.sars.gov.za/lapd-inta-dta-2017-02-dta-singapore-gg-40577/)27 January 201716 December 2016
Singapore[GG 18599](https://www.sars.gov.za/lapd-inta-dta-2012-69-dta-singapore-gg-18599/)2 January 19985 December 1997
Slovak Republic[GG 20409](https://www.sars.gov.za/lapd-inta-dta-2012-70-dta-slovak-republic-gg-20409/)25 August 199930 June 1999
Spain[GG 30837](https://www.sars.gov.za/lapd-inta-dta-2012-71-dta-spain-gg-30837/)12 March 200828 December 2007
Sweden[GG 16890](https://www.sars.gov.za/lapd-inta-dta-2012-72-dta-sweden-gg-16890/)27 December 199525 December 1995
Sweden Protocol[GG 35268](https://www.sars.gov.za/lapd-inta-dta-2012-73-dta-protocol-sweden-gg-35268/)23 April 201218 March 2012
Switzerland[GG 31967](https://www.sars.gov.za/lapd-inta-dta-2012-74-dta-switzerland-gg-31967/)6 March 200927 January 2009
Switzerland (Replaced – see GG 31967)[GG 850](https://www.sars.gov.za/lapd-inta-dta-2012-75-dta-switzerland-gg-850/)29 September 196711 July 1968

Thailand[GG 17409](https://www.sars.gov.za/lapd-inta-dta-2012-77-dta-thailand-gg-17409/)3 September 199627 August 1996
Türkiye[GG 29464](https://www.sars.gov.za/lapd-inta-dta-2012-78-dta-turkey-gg-29464/)11 December 20066 December 2006
Türkiye Protocol[GG 41009](https://www.sars.gov.za/lapd-inta-dta-2017-05-dta-protocol-turkey-gg-41009/)28 July 201715 July 2017
Ukraine[GG 27150](https://www.sars.gov.za/lapd-inta-dta-2012-79-dta-ukraine-gg-27150/)10 January 200529 December 2004
United Arab Emirates[GG 40496](https://www.sars.gov.za/lapd-inta-dta-2016-04-dta-united-arab-emirates-gg-40496/)15 December 201623 November 2016
United Kingdom[GG 24335](https://www.sars.gov.za/lapd-inta-dta-2012-80-dta-united-kingdom-gg-24335/)31 January 200317 December 2002
United Kingdom Protocol[GG 34971](https://www.sars.gov.za/lapd-inta-dta-2012-81-dta-protocol-united-kingdom-gg-34971/)2 February 201213 October 2011
United States of America (USA)[GG 18553](https://www.sars.gov.za/lapd-inta-dta-2012-82-dta-united-states-of-america-gg-18553/)15 December 199728 December 1997
USA FATCA Intergovernmental Agreement
 Also note the [Schedule on MFN provisions in terms of Article 7 thereof](https://www.sars.gov.za/lapd-inta-eia-2015-02-fatca-iga-schedule-on-mfn-provisions-under-article-7/)

[GG 38466](https://www.sars.gov.za/lapd-inta-eia-2014-04-fatca-iga/)13 February 201528 October 2014

#### Table of Contents

 Last Updated:

- 01/10/2026

- 13:38

 https://www.sarsefiling.co.za

 [Login](https://secure.sarsefiling.co.za/app/login)

 [Register](https://secure.sarsefiling.co.za/app/register)

- [Forgot Username](https://secure.sarsefiling.co.za/app/forgotdetails/username)

- [Forgot Password](https://secure.sarsefiling.co.za/app/forgotdetails/password)

- [Update Contact Details](https://secure.sarsefiling.co.za/app/forgotdetails/contactUpdate)

- [Manage Tax Type Transfer](https://secure.sarsefiling.co.za/app/profileTaxType/taxTypeActivation)

 Facebook

 X

 LinkedIn

 Email

 Print

 #elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6IjEzOTIyMiIsInRvZ2dsZSI6ZmFsc2V9

- [Careers](https://www.sars.gov.za/careers/)

- [Media](https://www.sars.gov.za/media/)

- [Procurement](https://www.sars.gov.za/procurement/)

- [Targeting Tax Crime](https://www.sars.gov.za/targeting-tax-crime/)

- [Glossary](https://www.sars.gov.za/glossary-a-m/)

- [Terms and Conditions](https://www.sars.gov.za/terms-and-conditions/)

- [Site Map](https://www.sars.gov.za/sitemap/)

- [SARS Market Place](https://tools.sars.gov.za/SARSMarketPlace)

- [National Treasury](http://www.treasury.gov.za/)

- [Davis Tax Committee](https://www.taxcom.org.za/)

- [Office of the Tax Ombud](http://www.taxombud.gov.za/)

 © 2026 All rights reserved

 + New Chat