Taiwan – South Africa
Double-tax treaty
Treaty overview
In force
Withholding rates
This treaty's reduced withholding rates are not published in our source set. The statutory rates below apply unless the treaty text provides a reduction.
| Payment type | Treaty rate | Statutory (Taiwan) | Statutory (South Africa) |
|---|---|---|---|
| Dividends | — | 21% | 20% |
| Interest | — | 20% | 15% |
| Royalties | — | 20% | 15% |
Statutory rates for context
Full tax profiles for each jurisdiction, independent of this treaty.
| Dimension | Taiwan | South Africa |
|---|---|---|
| Corporate income tax | 20% | 27% |
| WHT -- dividends | 21% | 20% |
| WHT -- interest | 20% | 15% |
| WHT -- royalties | 20% | 15% |
| VAT / GST | 5% | 15% |
| Personal income (top) | 40% | 45% |
| Capital gains | n/a | 18% |
| Pillar 2 status | none | proposed |
Source: South African Revenue Service (SARS) (as of 2026-05-30)