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SECTION OR ARTICLE

AMENDMENT ACT AND SECTION

29 Sept 2022

CHANGE TO TREATY BETWEEN SOUTH AFRICA AND BOTSWANA

The Double Tax Agreement between South Africa and Botswana was amended with effect 01 January 2023. Article 1, 2 and 8 were affected by the amendment.

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ACT OR TREATY

NEW LAW

South Africa/Botswana Double Tax Agreement

Article 2, 3 and 8

No

EFFECTIVE DATE

Years of assessment beginning on or after

AFFECT RESIDENTS

YES

AFFECT NON-RESIDENTS 

NO

RATE CHANGE

ARTICLE 8: Withholding tax limit changed from 10% to 15%

REQUIREMENT CHANGE

ARTICLE 1: New comprehensive treaty access requirements

DETAILS

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