Investing in South Africa

International Trade Agreements

These pages provide basic information on a selection of trade agreements that South Africa is party to. More details can be obtained at the Department of Trade and Industry’s website.

South Africa’s preferential market access agreements

• Southern African Customs Union (SACU)
• Southern African Development Community (SADC) FTA
• European Union/South Africa Trade, Development and Cooperation Agreement (EU/SA TDCA)
• SACU – European Free Trade Association (EFTA) FTA
• Bilateral agreements with Mozambique and Zimbabwe

Current trade negotiations

• World Trade Organisation’s Doha Development Agenda
• SADC – EAC – COMESA Tripartite FTA

Agreements with the USA

• Africa Growth and Opportunity Act (AGOA)
• Other Applicable Agreements with the USA

BRICS

• International Trade Agreements: BRICS

Tax Highlights

These pages on South African taxation do not seek to replicate nor to convey the full complexity of the tax code. Rather, they highlight specific aspects of the tax code that may have relevance for the potential investor. More details on South African tax can be obtained at various websites. Search for Income Tax Act South Africa.

• Current rates of taxation
• Calculating taxable income
• Notes on income tax – basis of taxation
• Notes on capital gains tax
• Notes on value added tax
• Notes on dividend tax
• Research and development tax incentive – S11D
• Capital expenditure tax incentive – S12I
• Tax status of South African government incentives – S12P