Singapore-South Africa Agreement for the Avoidance of Double Taxation

1. The revised Singapore-Republic of South Africa Avoidance of Double Taxation Agreement (DTA) entered into force on 16 December 2016.

2. Among the changes, the revised DTA updates the provisions for determining permanent establishments, lowers the withholding tax rate for dividends, and provides a mutually favourable tax treatment for capital gains.  

3. The full text of the DTA is available on the Inland Revenue Authority of Singapore’s (IRAS) website here.

16 December 2016