| Comprehensive Treaties in force |
|
For ease of reference, these agreements have been categorised alphabetically in two groups, i.e. Africa and the Rest of the World.
To access a complete summary of these agreements, click on Summary of all Treaties for the Avoidance of Double Taxation |
|
Country |
Government Gazette (GG) No and Publication Date |
Date of Entry into force |
|
AFRICA |
|
Algeria |
GG No 21303 dd 2000-06-21 |
12 June 2000
|
|
Botswana |
GG No 26342 dd 2004-05-12 |
20 April 2004 |
|
Egypt |
GG No 19706 dd 1999-01-22 |
16 December 1998
|
|
Ethiopia |
GG No 28494 dd 10 February 2006 |
4 January 2006 |
|
Ghana |
GG No 29856 dated 2007-05-18 |
23 April 2007
|
|
Lesotho |
GG No 17948 dd 1997-04-22 |
9 January 1997 |
|
Malawi |
GG No 1479 dd 1971-08-13 |
2 September 1971
|
|
Mauritius |
GG No 18111 dd 1997-07-02 |
20 June 1997
|
|
Mozambique |
GG No 31983 dd 2009-03-13 |
19 February 2009 |
|
Namibia |
GG No 19780 dd 1999-02-19 |
11 April 1999 |
|
Nigeria |
GG No 31241 dd 2008-07-22 |
5 July 2008 |
| Rwanda |
GG No 33475 dd 2010-08-27 |
3 August 2010 |
|
Seychelles |
GG No 25646 dated 2003-10-30 |
29 July 2002 |
|
Swaziland |
GG No 27637 dd 2005-06-01 |
08 February 2005 |
|
Tanzania |
GG No 30039 dated 2007-07-04 |
15 June 2007 |
|
Tunisia |
GG No 20728 dd 1999-12-15 |
10 December 1999 |
|
Uganda |
GG No 22313 dd 2001-05-24 |
9 April 2001 |
|
Zambia |
See Proclamations No. 174 of 1956 and 60 of 1960 |
31 August 1956 |
|
Zimbabwe |
GG No 1234 dd 1965-09-24 |
3 September 1965 |
|
REST OF THE WORLD |
|
Australia |
GG No 20761 dd 1999-12-24 |
21 December 1999 |
|
Australia Protocol |
GG No 31721 dd 2008-12-23 |
12 November 2008 |
|
Austria |
GG No 17965 dd 1997-04-30 |
6 February 1997 |
|
Belarus |
GG No 25914 dd 2004-01-15 |
29 December 2003 |
|
Belgium |
GG No 19437 dd 1998-11-02 |
9 October 1998 |
|
Brazil |
GG No. 29073 dd 2006-07-28 |
24 July 2006 |
|
Bulgaria |
GG No 27517 dd 2005-04-22 |
27 October 2004 |
|
Canada |
GG No 17985 dd 1997-05-07 |
30 April 1997 |
|
China (Peoples Republic of) |
GG No 22041 dd 2001-02-02 |
7 January 2001 |
|
Croatia |
GG No 18460 dd 1997-11-21 |
7 November 1997 |
|
Cyprus |
GG No 19638 dd 1998-12-22 |
8 December 1998 |
|
Czech Republic |
GG No 18603 dd 1998-01-07 |
3 December 1997 |
|
Denmark |
GG No 16891 dd 1995-12-22 |
21 December 1995 |
|
Finland |
GG No 16862 dd 1995-12-01 |
12 December 1995 |
|
France |
GG No 16681 dd 1995-09-27 |
1 November 1995 |
|
Germany |
GG No 3898 dd 1973-05-25 |
28 February 1975 |
|
Greece |
GG No 24996 dd 2003-03-03 |
14 February 2003 |
|
Hungary |
GG No 17438 dd 1996-09-13 |
5 May 1996 |
|
India |
GG No 18545 dd 1997-12-12 |
28 November 1997 |
|
Indonesia |
GG No 19766 dd 1999-02-16 |
23 November 1998 |
|
Iran |
GG No 19637 dd 1998-12-22 |
23 November 1998 |
|
Ireland |
GG No 18552 dd 1997-12-15 |
5 December 1997 |
|
Israel |
GG No 6577 dd 1979-07-13 |
27 May 1980 |
|
Italy |
GG No 19823 dd 1999-03-08 |
2 March 1999 |
|
Japan |
GG No 18391 dd 1997-10-27 |
5 November 1997 |
|
Korea |
GG No 16918 dd 1996-01-26 |
7 January 1996 |
|
Kuwait |
GG No 29815 dated 2007-04-20 |
25 April 2006 |
|
Luxembourg |
GG No 21852 dd 2000-12-06 |
8 September 2000 |
|
Malaysia |
GG No 29021 dd 2006-07-13 |
17 March 2006 |
|
Malta |
GG No 18461 dd 1997-11-21 |
12 November 1997 |
| Mexico |
GG No 33460 dd 2010-08-24 |
22 July 2010 |
|
Netherlands |
GG No 31797 dd 2009-01-23 |
28 December 2008 |
|
Netherlands Protocol |
GG No 31795 dd 2009-01-23 |
28 December 2008 |
|
New Zealand |
GG No 26798 dd 2004-09-17 |
23 July 2004 |
|
Norway |
GG No 17504 dd 1996-10-15 |
12 September 1996 |
|
Oman |
GG No 25913 dd 2004-01-15 |
29 December 2003 |
|
Pakistan |
GG No 19849 dd 1999-03-17 |
9 March 1999 |
|
Poland |
GG No 17201 dd 1996-05-16 |
5 December 1995 |
|
Portugal |
GG No 31720 dd 2008-12-23 |
22 October 2008 |
|
Romania |
GG No 16680 dd 1995-09-27 |
21 October 1995 |
|
Russian Federation |
GG No 21395 dd 2000-07-20 |
26 June 2000 |
|
Saudi Arabia |
GG No 31796: dd 2009-01-23 |
1 May 2008 |
|
Singapore |
GG No 18599 dd 1998-01-02 |
5 December 1997 |
|
Slovak Republic |
GG No 20409 dd 1999-08-25 |
30 June 1999 |
|
Spain |
GG No 30837 dd 2008-03-12 |
28 December 2007 |
|
Sweden |
GG No 16890 dd 1995-12-27 |
25 December 1995 |
|
Switzerland |
GG No 31967 dd 2009-03-06 |
27 January 2009 |
|
Switzerland (replaced by new treaty entry into force date 27 January 2009) |
See GG No 850 dated 1967-09-29
|
11 July 1968
|
|
Taiwan |
GG No 17408 dd 1996-09-03 |
12 September 1996 |
|
Thailand |
GG No 17409 dd 1996-09-03 |
27 August 1996 |
|
Turkey |
GG No 29464 dd 2006-12-11 |
6 December 2006 |
|
Ukraine |
GG No 27150 dd 2005-01-10 |
29 December 2004 |
|
United Kingdom |
GG No 24335 dd 2003-01-31 |
17 December 2002 |
|
United States of America ( USA ) |
GG No 18553 dd 1997-12-15 |
28 December 1997 |
