| DTA AGREEMENT SIGNED (NOT RATIFIED) | SIGNED ON |
| Double Taxation Agreement with Kenya | 17th March 2014 |
| Double Taxation Agreement with Belgium | 27th April 2006 |
| Double Taxation Agreement with Ghana | 20th May 2014 |
| Double Taxation Agreement with Ethiopia | 14th July 2012 |
| Dividends | Interest | Royalties | |
| Indonesia | 10% | 10% | 10% |
| Malaysia | 10% | 10% | 10% |
| Botswana | 5%(10%) [1] | 7.5% | 10% |
| Thailand | 10% | 10%(15%) [2] | 15% |
| South Africa | domestic rate | domestic rate | domestic rate |
| Mauritius | domestic rate | domestic rate | domestic rate |
| Oman | 5% | 5% | 10% |
| China | 5% | 10% | 10% |
| Cyprus | 0% | 0% | 5% |
| UAE | 0% | 0% | 5% |
| Vietnam | 10% | 10% | 10% |
| Barbados | 5% | 5% | 5% |
| Bahrain | 0% | 0% | 5% |
| Zambia | 5(10)%[3] | 5% | 10% |
| Monaco | 7,5% | 5% | 10% |
| Qatar | 0% | 0% | 5% |
| Zimbabwe | 10% | 10% | 10% |
| Isle Of Man | 0% | 0% | 5% |
| Luxembourg | 0(10)%[4] | 5% | 5% |
| San Marino | 0(5)%[5] | 0(5)%[6] | 0% |
| Singapore | 0 | 0(12)%[7] | 0(8)%[8] |
| Guernsey | 0 | 0 | (0)5%[9] |
[1] 5% of gross amount if the Beneficial Owner is a Company which holds at least 25% of the Capital of the company paying Dividends or 10% of gross amount of Dividends in all other cases
[2] Not exceeding 10% of gross amount if it is received by any financial institution. Not exceeding 15% of gross amount interest in other cases.
[3] 5% of gross amount if the Beneficial Owner is a Company which holds at least 25% of the Capital of the company paying Dividends or 10% of gross amount of Dividends in all other cases
[4] 0% of gross amount if the Beneficial Owner is a Company which holds at least 10% of the Capital of the company paying Dividends or 10% of gross amount of Dividends in all other cases
[5] 5% of gross amount if the Beneficial Owner is a Company which holds at least 10% of the Capital of the company paying Dividends for an uninterrupted period of at least 12 months prior to the decision to distribute the dividends or 0% of gross amount of Dividends in all other cases
[6] null (exempted from tax) if it is interest: on debt-claims or loans of any nature, not represented by bearer instruments, paid to a banking or financial institution; on deposits made with banking or financial institution; paid to the another Contracting State. Or 5% in all other cases.
[7] if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 12 per cent of the gross amount of the interest.
[8] if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 8 per cent of the gross amount of the royalties
[9] if the beneficial owner of the royalties is a resident of the other Contracting Party, the tax so charged shall not exceed 5% per cent of the gross amount of the royalties