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<h3>Tax Rates</h3><table><thead><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr></thead><tbody><tr><td>Dividends</td><td>Article 10</td><td>0% (residence state only)</td><td>Taxable only in the residence State, provided the recipient is the beneficial owner. Protocol: dividends are not taxed at source; to be reconsidered if either system changes. Main purpose anti-abuse rule (Article 10(5)). PE: Article 7.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% (residence state only)</td><td>Taxable only in the residence State, provided the recipient is the beneficial owner. Main purpose anti-abuse rule (Article 11(6)). PE-connected debt-claims: Article 7.</td></tr></tbody></table>

Agreement between the Government of the SULTANATE OF OMAN and the Government of the REPUBLIC OF SOUTH AFRICA for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income

StatusIn Force

Signed on9 October 2002

Entered into force29 December 2003

Amended on5 November 2013

Terminated on-

The Government of the Sultanate of Oman and the Government of the Republic of South Africa desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and to promote and strengthen the economic relations between the two countries,