The new income tax treaty between South Africa and Zimbabwe reportedly entered into force on 1 December 2016. The treaty, signed 4 August 2015, replaces the 1965 income tax treaty between the two countries.
Taxes Covered
The treaty covers South African normal tax, dividends tax, withholding tax on royalties, tax on foreign entertainers and sportspersons, and withholding tax on interest. It covers Zimbabwean income tax, non-resident shareholders' tax, non-residents' tax on fees, non-residen…