South Africa

South Africa has exchange of information relationships with 101 jurisdictions through 83 DTCs and 20 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Ethiopia DTC  17 Mar 2004  2004-03-17 4 Jan 2006  2006-01-04 Unreviewed No
China DTC  25 Apr 2000  2000-04-25 7 Jan 2001  2001-01-07 Yes No
Russian Federation DTC  27 Nov 1995  1995-11-27 1 Jan 2001  2001-01-01 No No
Liberia TIEA  7 Feb 2012  2012-02-07 7 Jul 2013  2013-07-07 Yes Yes
Jersey TIEA  12 Jul 2011  2011-07-12 29 Feb 2012  2012-02-29 Yes Yes
Hungary DTC  1 Mar 1994  1994-03-01 1 Jan 1997  1997-01-01 Yes No
Thailand DTC  12 Feb 1996  1996-02-12 15 Jun 2007  2007-06-15 Unreviewed No
Norway DTC  2 Dec 1996  1996-12-02 12 Sep 1996  1996-09-12 Yes No
Hong Kong, China DTC  30 Sep 2014  2014-09-30 20 Oct 2015  2015-10-20 Unreviewed Yes
Costa Rica TIEA  27 Oct 2012  2012-10-27 not yet in force  1900-01-01 Yes Yes
Tanzania DTC  22 Sep 2005  2005-09-22 15 Jun 2007  2007-06-15 Unreviewed No
Netherlands DTC  10 Oct 2005  2005-10-10 28 Dec 2008  2008-12-28 Yes Yes
Belgium DTC  1 Feb 1995  1995-02-01 10 Oct 1998  1998-10-10 Yes No
Croatia DTC  18 Nov 1996  1996-11-18 7 Nov 1997  1997-11-07 Yes No
Germany DTC  9 Sep 2008  2008-09-09 not yet in force  1900-01-01 Yes No
Denmark DTC  21 Jun 1995  1995-06-21 3 Dec 1997  1997-12-03 Yes No
Uruguay TIEA  7 Aug 2015  2015-08-07 not yet in force  1900-01-01 Unreviewed Yes
Iran DTC  3 Nov 1997  1997-11-03 23 Nov 1998  1998-11-23 Unreviewed No
Rwanda DTC  5 Dec 2002  2002-12-05 3 Aug 2010  2010-08-03 Unreviewed No
Chinese Taipei DTC  14 Feb 1994  1994-02-14 12 Sep 1996  1996-09-12 Unreviewed No
Japan DTC  7 Mar 1997  1997-03-07 5 Nov 1997  1997-11-05 Yes No
Swaziland DTC  23 Jan 2004  2004-01-23 8 Feb 2005  2005-02-08 Unreviewed No
Finland DTC  26 May 1995  1995-05-26 12 Dec 1995  1995-12-12 Yes No
Lesotho DTC  24 Jul 1996  1996-07-24 9 Jan 1997  1997-01-09 Yes No
Bulgaria DTC  29 Apr 2004  2004-04-29 27 Oct 2004  2004-10-27 Yes No
Chile DTC  11 Jul 2012  2012-07-11 11 Aug 2016  2016-08-11 Yes No
Cook Islands TIEA  25 Oct 2013  2013-10-25 8 Jan 2015  2015-01-08 Unreviewed Yes
Turks and Caicos Islands TIEA  27 May 2015  2015-05-27 not yet in force  1900-01-01 Unreviewed Yes
Sierra Leone DTC  21 Nov 1968  1968-11-21 29 Jun 1969  1969-06-29 Unreviewed No
United Arab Emirates DTC  23 Nov 2015  2015-11-23 23 Nov 2016  2016-11-23 Yes Yes
Indonesia DTC  15 Jul 1997  1997-07-15 23 Nov 1998  1998-11-23 Yes No
Cyprus DTC  26 Nov 1997  1997-11-26 8 Dec 1998  1998-12-08 Yes No
Botswana DTC  7 Aug 2003  2003-08-07 20 Apr 2004  2004-04-20 Yes Yes
Gibraltar TIEA  2 Feb 2012  2012-02-02 21 Jul 2013  2013-07-21 Yes Yes
Qatar DTC  6 Mar 2015  2015-03-06 2 Dec 2015  2015-12-02 Unreviewed Yes
Samoa TIEA  26 Jul 2012  2012-07-26 not yet in force  1900-01-01 Unreviewed Yes
Canada DTC  27 Nov 1995  1995-11-27 30 Apr 1997  1997-04-30 Yes No
Seychelles DTC  26 Aug 1998  1998-08-26 7 Mar 2002  2002-03-07 Yes Yes
Malawi DTC  3 May 1971  1971-05-03 2 Sep 1971  1971-09-02 Unreviewed Yes
Luxembourg DTC  23 Nov 1998  1998-11-23 8 Sep 2000  2000-09-08 Yes No
Grenada DTC  10 Dec 2014  2014-12-10 10 Mar 2017  2017-03-10 Unreviewed Yes
Egypt DTC  26 Aug 1997  1997-08-26 15 Dec 1998  1998-12-15 Unreviewed No
Kenya DTC  26 Nov 2010  2010-11-26 19 Jun 2015  2015-06-19 Yes Yes
Korea, Republic of DTC  7 Jul 1995  1995-07-07 7 Jan 1996  1996-01-07 Yes No
Guernsey TIEA  21 Feb 2011  2011-02-21 26 Feb 2012  2012-02-26 Yes Yes
New Zealand DTC  18 Feb 2002  2002-02-18 23 Jul 2004  2004-07-23 Yes No
Mozambique DTC  18 Sep 2007  2007-09-18 19 Feb 2009  2009-02-19 Unreviewed No
Cameroon DTC  19 Feb 2015  2015-02-19 not yet in force  1900-01-01 Yes Yes
Belarus DTC  18 Sep 2002  2002-09-18 29 May 2003  2003-05-29 Unreviewed No
Monaco TIEA  23 Sep 2013  2013-09-23 not yet in force  1900-01-01 Unreviewed Yes
Ireland DTC  7 Oct 1997  1997-10-07 5 Dec 1997  1997-12-05 Yes Yes
Australia DTC  1 Jul 1999  1999-07-01 21 Dec 1999  1999-12-21 Yes Yes
Namibia DTC  18 May 1998  1998-05-18 11 Apr 1999  1999-04-11 Unreviewed No
Bahamas, The TIEA  14 Sep 2011  2011-09-14 25 May 2012  2012-05-25 Yes Yes
Argentina TIEA  2 Aug 2013  2013-08-02 28 Nov 2014  2014-11-28 Unreviewed Yes
Zambia DTC  22 May 1956  1956-05-22 31 Aug 1956  1956-08-31 Unreviewed No
Greece DTC  19 Nov 1998  1998-11-19 19 Feb 2003  2003-02-19 Yes No
Saint Kitts and Nevis TIEA  7 Apr 2015  2015-04-07 18 Feb 2017  2017-02-18 Unreviewed Yes
United Kingdom DTC  4 Jul 2002  2002-07-04 17 Dec 2002  2002-12-17 Yes Yes
Dominica TIEA  7 Feb 2012  2012-02-07 not yet in force  1900-01-01 Yes Yes
Brazil DTC  8 Nov 2003  2003-11-08 24 Jul 2006  2006-07-24 Yes No
Malta DTC  16 May 1997  1997-05-16 12 Nov 1997  1997-11-12 Yes Yes
Gabon DTC  22 Mar 1995  1995-03-22 not yet in force  1900-01-01 Unreviewed No
Germany DTC  25 Jan 1973  1973-01-25 28 Feb 1975  1975-02-28 No No
Kuwait DTC  17 Feb 2004  2004-02-17 25 Mar 2006  2006-03-25 Unreviewed No
Tunisia DTC  2 Feb 1999  1999-02-02 10 Dec 1999  1999-12-10 Yes No
Cayman Islands TIEA  10 May 2011  2011-05-10 23 Feb 2012  2012-02-23 Yes Yes
Bermuda TIEA  6 Sep 2011  2011-09-06 8 Feb 2012  2012-02-08 Yes Yes
Switzerland DTC  8 May 2007  2007-05-08 27 Jan 2009  2009-01-27 No No
Slovakia DTC  28 May 1998  1998-05-28 30 Jun 1999  1999-06-30 Yes No
Saudi Arabia DTC  13 Mar 2007  2007-03-13 1 May 2008  2008-05-01 No No
India DTC  4 Dec 1996  1996-12-04 28 Nov 1997  1997-11-28 No No
Belize TIEA  6 May 2014  2014-05-06 23 May 2015  2015-05-23 Yes Yes
San Marino TIEA  10 Mar 2011  2011-03-10 28 Jan 2012  2012-01-28 Yes Yes
Ukraine DTC  28 Aug 2003  2003-08-28 29 Dec 2004  2004-12-29 Yes No
Grenada DTC  6 Aug 1960  1960-08-06 5 Oct 1960  1960-10-05 No No
Spain DTC  23 Jun 2006  2006-06-23 28 Dec 2007  2007-12-28 Yes No
Romania DTC  12 Nov 1993  1993-11-12 21 Oct 1995  1995-10-21 Yes No
Algeria DTC  28 Apr 1998  1998-04-28 12 Jun 2000  2000-06-12 Unreviewed No
Pakistan DTC  26 Sep 1998  1998-09-26 9 Mar 1999  1999-03-09 Yes No
Malaysia DTC  26 Jul 2005  2005-07-26 6 Jul 2006  2006-07-06 Yes Yes
Ghana DTC  2 Nov 2004  2004-11-02 23 May 2007  2007-05-23 Yes No
Congo, Democratic Republic of the DTC  29 Apr 2005  2005-04-29 18 Jul 2012  2012-07-18 Unreviewed No
Turkey DTC  3 Mar 2005  2005-03-03 6 Dec 2006  2006-12-06 Yes No
France DTC  8 Nov 1993  1993-11-08 1 Nov 1995  1995-11-01 Yes No
Poland DTC  10 Nov 1993  1993-11-10 1 Jan 1996  1996-01-01 Yes No
Israel DTC  2 Oct 1978  1978-10-02 27 May 1980  1980-05-27 Yes No
Portugal DTC  13 Nov 2006  2006-11-13 22 Oct 2008  2008-10-22 Yes No
Singapore DTC  23 Nov 2015  2015-11-23 16 Dec 2016  2016-12-16 Unreviewed Yes
Austria DTC  4 Mar 1996  1996-03-04 6 Feb 1997  1997-02-06 Yes Yes
Zimbabwe DTC  4 Aug 2015  2015-08-04 1 Dec 2016  2016-12-01 Unreviewed Yes
Sudan DTC  7 Nov 2007  2007-11-07 not yet in force  1900-01-01 Unreviewed No
Sweden DTC  24 May 1995  1995-05-24 25 Dec 1995  1995-12-25 Yes No
Mauritius DTC  5 Jul 1996  1996-07-05 20 Jun 1997  1997-06-20 Yes No
Mexico DTC  19 Feb 2009  2009-02-19 22 Jul 2010  2010-07-22 Yes Yes
Oman DTC  9 Oct 2002  2002-10-09 29 Dec 2003  2003-12-29 Unreviewed No
Czech Republic DTC  11 Nov 1996  1996-11-11 3 Dec 1997  1997-12-03 Yes No
Nigeria DTC  29 Apr 2000  2000-04-29 5 Jul 2008  2008-07-05 Yes No
Barbados TIEA  17 Sep 2013  2013-09-17 19 Jan 2015  2015-01-19 Yes Yes
Liechtenstein TIEA  6 Dec 2013  2013-12-06 23 May 2015  2015-05-23 Unreviewed Yes
United States DTC  17 Feb 1997  1997-02-17 28 Dec 1997  1997-12-28 Yes No
Italy DTC  16 Nov 1995  1995-11-16 2 Mar 1999  1999-03-02 Yes No
Uganda DTC  27 May 1997  1997-05-27 9 Apr 2001  2001-04-09 Yes No