According to a 24 June 2016 update from the South African Revenue Service, the new income tax treaty with Lesotho entered into force on 27 May 2016. The treaty, signed 18 September 2014, replaces the 1995 tax treaty between the two countries.

Taxes Covered

The treaty covers Lesotho taxes imposed under the Income Tax Act, 1993 (as of 18 September 2014), and covers South African normal tax, di…