text:
Visa requirements for Nigerian citizens
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Not to be confused with Visa requirements for Nigerien citizens.
Visa requirements for Nigerian citizens are administrative entry restrictions imposed by the authorities of other states on citizens of Nigeria. As of 1 January 2017, Nigerian citizens had visa-free or visa on arrival access to 44 countries and territories, ranking the Nigerian passport 91st in terms of travel freedom (tied with Burundian passport) according to the Henley visa restrictions index.[1]
Where visa-free access is permitted, such access is not necessarily a right, and admission is at the discretion of border enforcement officers. Visitors engaging in activities other than tourism, including unpaid work, may require a visa or work permit.
Contents
1 Visa requirements map
2 Visa requirements
3 Dependent, Disputed, or Restricted territories
4 See also
5 References
Visa requirements map[edit]
Visa requirements for Nigerian citizens
Nigeria
Visa free access
Visa on arrival
eVisa
Visa available both on arrival or online
Visa required
Visa requirements[edit]
Country
Visa requirement
Notes (excluding departure fees)
Afghanistan Visa required[2]
Albania Visa required[3]
Algeria Visa required[4]
Andorra Visa required[5]
Angola Visa required[6]
Antigua and Barbuda Electronic Entry Visa[7]
Argentina Visa required[8]
Armenia Visa required[9]
Australia and territories Visa required[10] May apply online (Online Visitor e600 visa).[11]
Austria Visa required[12]
Azerbaijan Visa required[13]
Bahamas Visa required[14]
Bahrain Visa required[15]
Bangladesh Visa on arrival[16] 30 days
Barbados Visa not required[17] 6 months
Belarus Visa required[18]
Belgium Visa required[19]
Belize Visa required[20]
Benin Visa not required[21] 90 days
Bhutan Visa required[22]
Bolivia Visa required[23]
Bosnia and Herzegovina Visa required[24]
Botswana Visa required[25]
Brazil Visa required[26]
Brunei Visa required[27]
Bulgaria Visa required[28]
Burkina Faso Visa not required[29]
Burundi Visa required[30]
Cambodia Visa on arrival[31] 30 days
Cameroon Visa not required[32] 90 days
Canada Visa required[33]
Cape Verde Visa not required[34]
Central African Republic Visa required[35]
Chad Visa not required[36] 3 months
Chile Visa required[37]
China Visa required[38]
Colombia Visa required[39] May apply online.[40]
Comoros Visa on arrival[41]
Republic of the Congo Visa required[42]
Democratic Republic of the Congo Visa required[43]
Costa Rica Visa required[44]
Côte d'Ivoire Visa not required[45]
Croatia Visa required[46]
Cuba Visa required[47]
Cyprus Visa required[48]
Czech Republic Visa required[49]
Denmark Visa required[50]
Djibouti Visa on arrival[51]
Dominica Visa not required[52] 6 months
Dominican Republic Visa required[53]
Ecuador Visa required[54]
Egypt Visa required[55]
El Salvador Visa required[56]
Equatorial Guinea Visa required[57]
Eritrea Visa required[58]
Estonia Visa required[59]
Ethiopia Visa required[60]
Fiji Visa not required[61] 4 months
Finland Visa required[62]
France Visa required[63]
Gabon eVisa[64] Electronic visa holders must arrive via Libreville International Airport.
Gambia Visa not required[65]
Georgia Visa required[66] eVisa available for holders of a valid Schengen visa or a valid visa from any of the OECD member countries; or a valid residence permit of a Schengen or OECD country.[67]
Germany Visa required[68]
Ghana Visa not required[69]
Greece Visa required[70]
Grenada Visa required[71]
Guatemala Visa required[72]
Guinea Visa not required[73]
Guinea-Bissau Visa not required[74]
Guyana Visa required[75]
Haiti Visa not required[76] 3 months
Honduras Visa required[77]
Hungary Visa required[78]
Iceland Visa required[79]
India Visa required[80]
Indonesia Visa required[81]
Iran Visa on arrival[82] 30 days[83]
Iraq Visa required[84]
Ireland Visa required[85]
Israel Visa required[86]
Italy Visa required[87]
Jamaica Visa required[88]
Japan Visa required[89]
Jordan Visa required[90]
Kazakhstan Visa required[91]
Kenya eVisa / Visa on arrival[92] 3 months
Kiribati Visa required[93]
North Korea Visa required[94]
South Korea Visa required[95]
Kuwait Visa required[96]
Kyrgyzstan eVisa[97]
Laos Visa required[98]
Latvia Visa required[99]
Lebanon Visa required[100]
Lesotho eVisa[101][102]
Liberia Visa not required[103]
Libya Visa required[104]
Liechtenstein Visa required[105]
Lithuania Visa required[106]
Luxembourg Visa required[107]
Macedonia Visa required[108]
Madagascar Visa on arrival[109] 90 days
Malawi Visa required[110]
Malaysia Visa required[111]
Maldives Visa on arrival[112] 30 days
Mali Visa not required[113]
Malta Visa required[114]
Marshall Islands Visa required[115]
Mauritania Visa on arrival[116] Available at Nouakchott–Oumtounsy International Airport.
Mauritius Visa on arrival[117] 2 weeks
Mexico Visa required[118]
Micronesia Visa not required[119] 30 days
Moldova Visa required[120]
Monaco Visa required[121]
Mongolia Visa required[122]
Montenegro Visa required[123]
Morocco Visa required[124]
Mozambique Visa on arrival[125] 30 days
Myanmar Visa required[126]
Namibia Visa required[127]
Nauru Visa required[128]
Nepal Visa required[129]
Netherlands Visa required[130]
New Zealand Visa required[131]
Nicaragua Visa on arrival[132] 30 days
Niger Visa not required[133]
Norway Visa required[134]
Oman Visa required[135]
Pakistan Visa required[136]
Palau Visa on arrival[137] 30 days
Panama Visa required[138]
Papua New Guinea Visa required[139]
Paraguay Visa required[140]
Peru Visa required[141]
Philippines Visa required[142]
Poland Visa required[143]
Portugal Visa required[144]
Qatar Visa required[145]
Romania Visa required[146]
Russia Visa required[147]
Rwanda Visa on arrival[148] 30 days
Saint Kitts and Nevis Visa not required[149] 3 months
Saint Lucia Visa required[150]
Saint Vincent and the Grenadines Visa required[151]
Samoa Visa on arrival !Entry Permit on arrival[152] 60 days
San Marino Visa required[153]
São Tomé and Príncipe eVisa[154]
Saudi Arabia Visa required[155]
Senegal Visa not required[156] 90 days
Serbia Visa required[157]
Seychelles Visitor's Permit on arrival[158] 3 months
Sierra Leone Visa not required[159]
Singapore Visa required[160]
Slovakia Visa required[161]
Slovenia Visa required[162]
Solomon Islands Visa required[163]
Somalia Visa required[164] Visa on arrival for 30 days, provided an invitation letter issued by the sponsor has been submitted
to the Airport Immigration Department at least 2 days before arrival.
South Africa Visa required[165]
South Sudan Visa required[166]
Spain Visa required[167]
Sri Lanka Visa required[168]
Sudan Visa required[169]
Suriname Visa required[170]
Swaziland Visa required[171]
Sweden Visa required[172]
Switzerland Visa required[173]
Syria Visa required[174]
Tajikistan Visa required[175]
Tanzania Visa on arrival[176]
Thailand Visa required[177]
Timor-Leste Visa on arrival[178] 30 days
Togo Visa not required[179]
Tonga Visa required[180]
Trinidad and Tobago Visa required[181]
Tunisia Visa required[182]
Turkey Visa required[183]
Turkmenistan Visa required[184]
Tuvalu Visa on arrival[185] 1 month
Uganda eVisa / Visa on arrival[186] May apply online.[187]
Ukraine Visa required[188]
United Arab Emirates Visa required[189]
United Kingdom and Crown dependencies Visa required[190]
United States Visa required[191]
Uruguay Visa required[192]
Uzbekistan Visa required[193]
Vanuatu Visa not required[194] 30 days
Vatican City Visa required[195]
Venezuela Visa required[196]
Vietnam Visa required[197]
Yemen Visa required[198]
Zambia eVisa[199]
Zimbabwe eVisa[200]
Dependent, Disputed, or Restricted territories[edit]
Unrecognized or partially recognized countries
Territory
Conditions of access
Notes
Abkhazia Visa required[201]
Kosovo Visa required[202]
Northern Cyprus Visa required[203]
Nagorno-Karabakh Visa required[204] Travellers with Nagorno-Karabakh visa (expired or valid) or evidence of travel to Nagorno-Karabakh (stamps) will be permanently denied entry to Azerbaijan.[205]
Palestine Visa not required[206] Arrival by sea to Gaza Strip not allowed.[207]
Somaliland Visa on arrival 30 days for 30 US dollars, payable on arrival.[208][209]
South Ossetia Visa not required[210] Multiple entry visa to Russia and three day prior notification are required to enter South Ossetia.[211][212]
Taiwan Visa required[213][214]
Transnistria Visa not required[215] Registration required after 24h.[216][217]
Dependent and autonomous territories
Territory
Conditions of access
Notes
China
Hong Kong Visa required[218]
Macau Visa required[219]
Denmark
Faroe Islands Visa required[220]
Greenland Visa required[221]
France
French Guiana Visa required[222]
French Polynesia Visa required[223]
French West Indies Visa required French West Indies refers to Martinique, Guadeloupe, Saint Martin and Saint Barthélemy.
Mayotte Visa required[224]
New Caledonia Visa required[225]
Réunion Visa required[226]
Saint Pierre and Miquelon Visa required[227]
Wallis and Futuna Visa required[228]
Netherlands
Aruba Visa required[229]
Caribbean Netherlands Visa required[230] Caribbean Netherlands refers to Bonaire, Sint Eustatius and Saba.
Curaçao Visa required[231]
Sint Maarten Visa required[232]
New Zealand
Cook Islands Visa not required[233] 31 days
Niue Visa not required[234] 30 days
Tokelau Visa required[235]
United Kingdom
Akrotiri and Dhekelia Visa required[236]
Anguilla Visa required[237] Holders of a valid visa issued by the United Kingdom do not require a visa.[238]
Bermuda Visa required[239]
British Indian Ocean Territory Special permit required Special permit required.[240]
British Virgin Islands Visa required[241]
Cayman Islands Visa required[242]
Falkland Islands Visa required[243]
Gibraltar Visa required[244]
Montserrat Visa not required[245]
Pitcairn Islands Visa not required 14 days visa free and landing fee 35 USD or tax of 5 USD if not going ashore.[246][247][248]
Ascension Island Entry Permit required Entry Permit must be obtained minimum 28 days in advance (3 months for 20/30 pounds sterling, single/double entry).[249]
Saint Helena Visitor's Pass required Visitor's Pass granted on arrival valid for 4/10/21/60/90 days for 12/14/16/20/25 pound sterling.[250]
Tristan da Cunha Permission required Permission to land required for 15/30 pounds sterling (yacht/ship passenger) for Tristan da Cunha Island or 20 pounds sterling for Gough Island, Inaccessible Island or Nightingale Islands.[251]
South Georgia and the South Sandwich Islands Permit required Pre-arrival permit from the Commissioner required (72 hours/1 month for 110/160 pounds sterling).[252][253]
Turks and Caicos Islands Visa required[254] Holders of a valid visa issued by Canada, United Kingdom or the USA do not required a visa for a maximum stay of 90 days.
United States
American Samoa Visa required[255]
Guam Visa required[256]
Northern Mariana Islands Visa required[257]
Puerto Rico Visa required[258]
U.S. Virgin Islands Visa required[259]
Antarctica and adjacent islands
Special permits required for Bouvet Island, British Antarctic Territory, French Southern and Antarctic Lands, Argentine Antarctica, Australian Antarctic Territory, Chilean Antarctic Territory, Heard Island and McDonald Islands, Peter I Island, Queen Maud Land, Ross Dependency.[260][261][262][263][264][265][266][267][268][269][270][271]
See also[edit]
Nigeria portal
Visa policy of Nigeria
Nigerian passport
References[edit]
^ "Global Ranking - Visa Restriction Index 2017" (PDF). Henley & Partners. Retrieved 14 March 2017.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Visitor e600 Visa Online Applications". Department of Immigration and Border Protection.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ https://tramitesmre.cancilleria.gov.co/tramites/enlinea/solicitarVisa.xhtml
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ Gabon e-Visa
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ [1]
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ Iran extends airport visa validity to 30 days
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ Republic of Kenya - eCitizen portal
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ eVisa Lesotho
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center. Retrieved 5 October 2015.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ Uganda Electronic Visa/Permit Application System
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "MINISTRY OF FOREIGN AFFAIRS REPUBLIC OF ABKHAZIA".
^ "Visas For Foreign Citizens - For Kosovo Citizens - Consular Services - Ministry of Foreign Affairs - Republic of Kosovo". Ministry of Foreign Affairs - Republic of Kosovo.
^ "VISA Regulations". Turkish Republic of Northern Cyprus.
^ "The procedure of foreign citizens' entry to the NKR".
^ [2]
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Israel Country Specific Information". Bureau of Consular Affairs, U.S. Department of State. Retrieved 18 November 2013.
^ Practical travel information on Visas in Somaliland, Puntland & Somalia - Lonely Planet Travel Information
^ [3]
^ [4]
^ О визах | Министерство иностранных дел
^ Procedure of the Entry to the Territory of the Republic of South Ossetia | Министерство иностранных дел
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "線上填寫簽證申請系統".
^ "Министерство иностранных дел - Приднестровской Молдавской Республики". Министерство иностранных дел.
^ Luxlana.net
^ Rules and recommendations | Transnistria tour
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa". Visit Faroe Islands.
^ "Advice & Services for travelling to and staying in Greenland".
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ http://www.diplomatie.gouv.fr/en/coming-to-france/getting-a-visa/article/foreign-nationals-holding-ordinary-passports-exempt-from-visa-requirements
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ [5]
^ Protocols No. 3 and 10 to the Treaty of Accession 2003, European Commission, 16 April 2003.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ http://www.gov.ai/visas_travel.php
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ British Indian Ocean Territory travel advice - GOV.UK
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ Tourist Information | Visas & Legal Info | Pitcairn Island Tourism
^ Pitcairn Islands
^ http://www.government.pn/immigration%20ordinance.pdf
^ Entry Permits | Ascension Island
^ Useful info : St Helena Tourism
^ Tristan da Cunha Information for Visitors
^ South Georgia and South Sandwich Islands (British Overseas Territory) travel advice - GOV.UK
^ Information for Visitors - South Georgia Website
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ "Passport and visa requirements". Timatic. International Air Transport Association (IATA) through IATA Travel Center.
^ http://www.antarctica.ac.uk/about_antarctica/tourism/index.php
^ http://www.fco.gov.uk/content/en/travel-advice/north-central-south-america/12940285/fco_trv_ca_britishantarcticterr?ta=travelSummary&pg=1
^ http://britishantarcticterritory.fco.gov.uk/en/tourism/
^ http://www.taaf.fr/Acces-a-l-Antarctique
^ http://www.taaf.fr/Acces-aux-iles-australes
^ http://www.taaf.fr/Acces-aux-iles-Eparses
^ http://www.dna.gov.ar/DIVULGAC/INDEX.HTM
^ http://www.antarctica.gov.au/living-and-working/predeparture/expeditioner-engagement-information
^ http://www.heardisland.aq/about/frequently-asked-questions#visit_heard_island
^ http://www.npolar.no/en/antarctica/peter-I-oy.html
^ http://www.npolar.no/en/antarctica/dronning-maud-land.html
^ http://www.mfat.govt.nz/Foreign-Relations/Antarctica/3-New-Zealand-Procedures-for-Visitors-to-Antarctica/index.php
v
t
e
Visa requirements
Visa
Passport
Travel document
Africa
Central
Angolan
Cameroonian
Central African Republic
Chadian
DR Congo
R Congo
Equatorial Guinean
Gabonese
Santomean
Eastern
Burundian
Comorian
Djiboutian
Eritrean
Ethiopian
Kenyan
Malagasy
Malawian
Mauritian
Mozambican
Rwandan
Seychellois
Somali (Somaliland)
South Sudanese
Tanzanian
Ugandan
Zambian
Zimbabwean
Northern
Algerian
Egyptian8
Libyan
Moroccan
Sudanese
Tunisian
Southern
Botswana
Lesotho
Namibian
Saint Helena1
South African
Swazi
Western
Beninese
Burkinabe
Cape Verdean
Gambian
Ghanaian
Guinean
Guinea-Bissauan
Ivorian
Liberian
Malian
Mauritanian
Nigerian
Nigerien
Senegalese
Sierra Leonean
Togolese
Americas
Caribbean
Anguillan1
Antigua and Barbuda
Bahamian
Barbadian
British Virgin Islands1
Caymanian1
Cuban
Dominica
Dominican Republic
Grenadian
Haitian
Jamaican
Montserratian1
Saint Kitts and Nevis
Saint Lucian
Saint Vincent and the Grenadines
Trinidad and Tobago
Turks and Caicos Islands1
Central
Belizean
Costa Rican
El Salvador
Guatemalan
Honduran
Nicaraguan
Panamanian
North
Bermudian1
Canadian
Mexican
United States
South
Argentine
Bolivian
Brazilian
Chilean
Colombian
Ecuadorian
Guyanese
Paraguayan
Peruvian
Surinamese
Uruguayan
Venezuelan
Asia
Central & North
Afghanistani
Kazakhstani6
Kyrgyzstani
Russian3
Tajik
Turkmen
Uzbekistani
East
Chinese
Hong Kongese
Macanese
Japanese
North Korean
South Korean
Mongolian
Taiwanese9
South
Bangladeshi
Bhutanese
Indian
Maldivian
Nepalese
Pakistani
Sri Lankan
Southeast
Bruneian
Cambodian
East Timorese
Indonesian
Laotian
Malaysian
Myanmar
Philippine
Singaporean
Thai
Vietnamese
Western
Abkhaz5 9
Armenian7
Artsakh7 9
Azerbaijani5
Bahraini
Cypriot7
Egyptian8
Georgian5
Emirati
Iranian
Iraqi
Israeli
Jordanian
Kuwaiti
Lebanese
Northern Cypriot7 9
Omani
Palestinian5
Qatari
Saudi
South Ossetian5 9
Syrian
Turkish4
Yemeni
Europe
European Union
Austrian
Belgian
British (BOTC · BN(O) · BOC)
Bulgarian
Croatian
Cypriot7
Czech
Danish
Dutch
Estonian (Non-citizens)
Finnish
French
German
Greek
Hungarian
Irish
Italian
Latvian (Non-citizens)
Lithuanian
Luxembourg
Maltese
Polish
Portuguese
Romanian
Slovak
Slovenian
Spanish
Swedish
Other Europe
Abkhaz5 9
Albanian
Andorran2
Armenian7
Artsakh7 9
Azerbaijani5
Belarusian
Bosnian and Herzegovinian
Georgian5
Gibraltar1
Icelandic2
Kazakhstani6
Kosovan9
Liechtenstein2
Macedonia
Moldovan
Monégasque2
Montenegrin
Northern Cypriot7 9
Norwegian2
Russian3
San Marino2
Serbian
South Ossetian5 9
Sovereign Military Order of Malta
Swiss
Transnistrian9
Turkish4
Ukrainian
Vatican City2
Oceania
Australian
Fijian
Kiribati
Marshallese
Micronesian
Nauruan
New Zealand
Palauan
Papua New Guinean
Pitcairn Islands1
Samoan
Solomon Islands
Tongan
Tuvaluan
Vanuatuan
1 British Overseas Territories. 2 Open border with Schengen Area. 3 Russia is a transcontinental country in Eastern Europe and Northern Asia. The vast majority of its population (80%) lives in European Russia. 4 Turkey is a transcontinental country in the Middle East and Southeast Europe. Has a small part of its territory (3%) in Southeast Europe called Turkish Thrace. 5 Azerbaijan and Georgia (Abkhazia; South Ossetia) are transcontinental countries. Both have a small part of their territories in the European part of the Caucasus. 6 Kazakhstan is a transcontinental country. Has a small part of its territories located west of the Urals in Eastern Europe. 7 Armenia (Artsakh) and Cyprus (Northern Cyprus) are entirely in Southwest Asia but having socio-political connections with Europe. 8 Egypt is a transcontinental country in North Africa and the Middle East. Has a small part of its territory in the Middle East called Sinai peninsula. 9 Partially recognized.
Immigration law
v
t
e
Visa policy by country
Visa
Passport
Travel document
Africa
Central
Angola
Cameroon
Central African Republic
Chad
DR Congo
R Congo
Equatorial Guinea
Gabon
São Tomé and Príncipe
Eastern
Burundi
Comoros
Djibouti
Eritrea
Ethiopia
Kenya
Madagascar
Malawi
Mauritius
Mozambique
Rwanda
Seychelles
Somalia (Somaliland)
South Sudan
Tanzania
Uganda
Zambia
Zimbabwe
Northern
Algeria
Egypt8
Libya
Morocco
Sudan
Tunisia
Southern
Botswana
Lesotho
Namibia
Saint Helena, Ascension and Tristan da Cunha1
South Africa
Swaziland
Western
Benin
Burkina Faso
Cape Verde
Gambia
Ghana
Guinea
Guinea-Bissau
Ivory Coast
Liberia
Mali
Mauritania
Niger
Nigeria
Senegal
Sierra Leone
Togo
Americas
Caribbean
Dutch Caribbean (Aruba, Caribbean Netherlands, Curaçao, Sint Maarten)
Anguilla1
Antigua and Barbuda
Bahamas
Barbados
British Virgin Islands1
Cayman Islands1
Cuba
Dominica
Dominican Republic
Grenada
Haiti
Jamaica
Montserrat1
Puerto Rico11
St. Kitts and Nevis
St. Lucia
St. Vincent and the Grenadines
Trinidad and Tobago
Turks and Caicos Islands1
United States Virgin Islands11
Central
Belize
Costa Rica
El Salvador
Guatemala
Honduras
Nicaragua
Panama
North
Bermuda1
Canada
Mexico
United States
South
Argentina
Bolivia
Brazil
Chile
Colombia
Ecuador
Falkland Islands1
Guyana
Paraguay
Peru
South Georgia and the South Sandwich Islands1
Suriname
Uruguay
Venezuela
Asia
Central & North
Afghanistan
Kazakhstan6
Kyrgyzstan
Russia3
Tajikistan
Turkmenistan
Uzbekistan
East
China
Hong Kong
Macau
Japan
North Korea
South Korea
Mongolia
Taiwan (Republic of China)10
South
Bangladesh
Bhutan
India
Maldives
Nepal
Pakistan
Sri Lanka
Southeast
Brunei
Cambodia
East Timor
Indonesia
Laos
Malaysia
Myanmar
Philippines
Singapore
Thailand
Vietnam
Western
Abkhazia510
Akrotiri and Dhekelia1 7
Armenia7
Artsakh7 10
Azerbaijan5
Bahrain
Cyprus7
Egypt8
Georgia5
Iran
Iraq
Israel
Jordan
Kuwait
Lebanon
Northern Cyprus7 10
Oman
Palestine
Qatar
Saudi Arabia
South Ossetia5
Syria
Turkey4
United Arab Emirates
Yemen
Europe
European Union/EFTA
Austria
Belgium
Bulgaria
Croatia
Czech Republic
Cyprus7
Denmark
Faroe Islands
Estonia
Finland
France
Overseas
Germany
Gibraltar1
Greece
Hungary
Iceland
Ireland
Italy
Latvia
Liechtenstein
Lithuania
Luxembourg
Malta
Netherlands
Overseas
Norway
Svalbard12
Poland
Portugal
Romania
Slovakia
Slovenia
Spain
Sweden
Switzerland
United Kingdom
Overseas
Other Europe
Abkhazia5 10
Akrotiri and Dhekelia1 7
Albania
Andorra
Armenia7
Artsakh7 10
Azerbaijan5
Belarus
Bosnia and Herzegovina
Georgia5
Kazakhstan6
Kosovo10
Macedonia
Moldova
Monaco 2
Montenegro
Northern Cyprus7 10
Russia3
San Marino 2
Serbia
South Ossetia5 10
Transnistria10
Turkey4
Ukraine
Vatican City 2
Oceania
American Samoa11
Australia
Cook Islands9
Fiji
Guam11
Kiribati
Marshall Islands
Micronesia
Nauru
New Zealand
Niue9
Northern Mariana Islands11
Palau
Papua New Guinea
Pitcairn Islands1
Samoa
Solomon Islands
Tokelau9
Tonga
Tuvalu
Vanuatu
1 British Overseas Territories. 2 Open border with Schengen Area. 3 Russia is a transcontinental country in Eastern Europe and Northern Asia. The majority of its population (80%) lives in European Russia, therefore Russia as a whole is included as a European country here. 4 Turkey is a transcontinental country in the Middle East and Southeast Europe. Has part of its territory (3%) in Southeast Europe called Turkish Thrace. 5 Azerbaijan (Artsakh) and Georgia (Abkhazia; South Ossetia) are transcontinental countries. Both have part of their territories in the European part of the Caucasus. 6 Kazakhstan is a transcontinental country. Has part of its territories located west of the Urals in Eastern Europe. 7 Armenia and Cyprus (Northern Cyprus; Akrotiri and Dhekelia) are entirely in Southwest Asia but having socio-political connections with Europe. 8 Egypt is a transcontinental country in North Africa and the Middle East. Has part of its territory in the Middle East called Sinai Peninsula. 9 Part of the Realm of New Zealand. 10 Partially recognized. 11 Unincorporated territory of the United States. 12 Part of Norway, not part of the Schengen Area, special open-border status under Svalbard Treaty
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Taxation in South Africa
From Wikipedia, the free encyclopedia
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Projected constituents of South African taxation receipts for the tax year 2012–2013.[1]
Secondary tax on companies / dividends (1.2%)
Specific excise duties (3.5%)
Customs duties (4.8%)
Fuel levy (4.9%)
Other direct and indirect taxes (5.3%)
Company income tax (19.8%)
VAT (26.4%)
Personal income tax (34%)
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Taxation in South Africa may involve payments to a minimum of two different levels of government: central government through the South African Revenue Service (SARS) or to local government.[2] Central government revenues come primarily from income tax, value added tax (VAT), corporation tax and fuel duty. Local government revenues come primarily from grants from central government funds and municipal rates. In the 2012/2013 fiscal year SARS collected R813.8 billion (equivalent to US$ 73.1 billion)[3] in tax revenue, a figure R71.2 billion (or 9.6%) more than that from the previous fiscal year. In 2012/13 financial year South Africa had a tax-to-GDP ratio of 25.3% reflecing a marginal increase from 25% in 2011/12.
Contents
1 Overview
2 Direct taxation
2.1 Income tax
2.1.1 Normal tax
2.1.1.1 Individual income tax
2.1.1.2 Company income tax
2.1.2 Donations tax
2.1.3 Dividends tax
2.1.4 Withholding tax
2.2 Estate duty
2.3 Capital gains tax
3 Indirect taxation
3.1 Value Added Tax (VAT)
3.2 Fuel levy
4 Centenary of income tax
5 References
Overview[edit]
Of the R813.8 billion collected by SARS in 2012/2013, R459.6 billion (56%) came from direct taxes and R353.3 billion (43%) from indirect taxes.[1]
Breakdown of tax revenues by source[1]
Type of tax
Amounts in billions of Rands
percentage of total
Income from direct taxes for 2012/13
Personal Income Tax R276.67 bn 34%
Company Income Tax R160.89 bn 19.7%
Secondary taxes on companies & Dividends R9.81 bn 1.2%
Other R12.47 bn 1.5%
Income from indirect taxes for 2012/13
VAT R215.02 bn 26.4%
Fuel levy R40.41 bn 4.9%
Customs duties R38.99 bn 4.7%
Specific excise duties R28.37 bn 3.4%
Other R31.15 bn 3.8%
Total
R813.8 bn
100%
The cost of collecting tax revenue has remained somewhat constant; decreasing slightly from 1.11% of total revenue in 2011/12 to 1.07% in 2012/13.[4]
In the 2010/11 financial year SARS collected a total of R674.2 bn.[5]
Three provinces, Gauteng, the Western Cape, and KwaZulu-Natal was the source of 78% of total tax assessed in 2013.[6]
Direct taxation[edit]
Direct taxes are taxes which are imposed on individuals, trusts, deceased estates, companies and close corporations; all of whom are otherwise known as persons.
Income tax[edit]
South Africa has a progressive income taxation system which is based on the premise that the wealthy should contribute a greater proportion towards supporting the State than the poor. This means that the more a person earns the higher percentage tax they pay.[7]:2 By law all employers have to register all employees as taxpayers regardless of their tax liability.[4] In terms of individual income tax South Africans pay the 31st highest average income tax rate in the world.[8]
Income tax in South Africa was first introduced in 1914 with the introduction of the Income Tax Act No 28, an act that had its origins in the New South Wales Act of 1895. The act has gone through numerous amendments with the act presently in force is the Income Tax Act No 58 of 1962 which contains provisions for four different types of income tax.[7]:3 These four types of tax are:
normal tax
donations tax
secondary tax on companies
withholding tax
Normal tax[edit]
Normal tax in South Africa is a levy imposed on all persons in the form of an annual tax that is calculated by applying predetermined rates to a person's taxable income. This type of income tax can be divided into individual income tax and company income tax.
Individual income tax[edit]
Individual income tax (otherwise known as Personal income tax) rates in South Africa range from 18% (for income below R188,000 p.a) to 41% (for amounts over R701,300), although the tax threshold of R75,000 (for persons below age 65) means that anyone earning less than this amount pays no income tax. Individuals earning less than R75,000 (2016)[9] a year do not need to declare their income and do not need to submit an income tax return so long as their remuneration is from a single employer, their remuneration is for the full tax year and no allowance was paid, from which PAYE was not deducted in full with regards to travel allowance.[10]
In 2012/13 there were a total of 13.7 million registered individual taxpayers. There were a total of 5.1 million assessed taxpayers in 2012/13 with total taxable income of R1 trillion, of that they were liable to pay R206.7 billion. 40.1% of assessed taxpayers were registered in Gauteng Province and 27.3% of them employed in finance, insurance, real estate, or the business service sector. 27.5% of them were aged 35 to 44 and 5.7% or 289,476 declared a business income.[1]
The 2012 tax year saw an increase in the threshold for the top Personal Income Tax bracket to R580,000. Other increases in tax thresholds include:[1]
R59,750 for people below the age of 65.
R93,150 for people aged between 65 and 75.
R104,261 for people aged 75 and above.
In 2009 there were 3.5 million assessed taxpayers with a total taxable income of R632.6 billion, of that they were liable to pay R154.1 billion. Of them 28.8% were between 35 and 44 years old and 56.7% were male, 3.9% (136,124) of them had business income. Over 60% of taxable income came from salaries, wages and remuneration. Travel allowances were the largest allowance claim, the largest fringe benefit was medical aid paid on behalf of employees and contributions to retirement funds were the largest tax deductions. Although the number of tax payers has increased most taxpayers fall below the R63,556(2013) taxable income threshold and so are not required to submit an income tax return and are therefore not included in the 3.5 million assessed taxpayers.[11]:2
In 2015/16 financial year out of a total 33 million eligible tax payers around 10% or 3.3 million people paid 93% of total income tax collected in that period. Of them 1.1 million or 3.7% of all income tax payers paid just under 70% of all income tax collected in that period. This means that South African income tax receipts are highly reliant on a relatively small number of high income tax payers.[12]
Income tax table (2015/2016)[9]
Taxable Income (in Rands)
Rate of Tax
0 – 188,000 18% of taxable income
188,001 – 293,600 R33,840 + 26% of taxable income above R188,000
293,601 – 406,400 R61,296 + 31% of taxable income above R293,600
406,401 – 550,100 R96,264 + 36% of taxable income above R406,400
550,101 – 701,300 R147,996 + 39% of taxable income above R550,100
701,301 and above R206,964 + 41% of taxable income above R701,300
taxable income per assessed taxpayer by province in 2013[6]
Province
Total number of tax payers
Average taxable income
Total taxable income
Percentage of total taxable income
Eastern Cape 440 406 R193 931 R85.41 billion 7%
Free State 258 998 R178 251 R46.17 billion 3.9%
Gauteng 1 847 903 R272 188 R502.98 billion 42.6%
KwaZulu-Natal 707 335 R208 142 R147.23 billion 12.5%
Limpopo 261 252 R196 862 R51.43 billion 4.4%
Mpumalanga 301 871 R212 113 R64.03 billion 5.4%
Northern Cape 111 572 R184 038 R50.97 billion 4.3%
North West 276 937 R187 702 R20.94 billion 1.8%
Western Cape 801 441 R228 053 R182.77 billion 15.5%
Unknown province 166 857 R177 602 R29.63 billion 2.5%
Company income tax[edit]
The company income tax rate is levied at 26.67%(According to the Company Law No. 71 of 2008) of the taxable income of the company. Certain companies qualifying as a small business corporation where tax is levied at 10% for taxable income above R 59,750 up to a limit of R 300,000 and 28% on taxable income above R 300,000. Employment companies pay a tax of 33%. Dividends were subject to an additional tax called the Secondary Tax on Companies which was 10% of declared dividends. This tax was replaced by Dividend Tax on 1 April 2012; however Secondary Tax on Companies credits can be used until 31 March 2015.[13]
In the 2009 tax year 34.2% of 473,034 companies in South Africa had taxable income. Of them 56.5% of the tax was paid by 222 large companies with a taxable income in excess of R200 million. Around 50% of the collectively assessed companies were from the finance, retail and wholesale trade sectors and were responsible for over 35% of this tax. The mining and quarrying sector -consisting of only 0.3% of the companies assessed- shrunk from 8.6% in 2006 to 5.7% in 2008 reflecting the declining importance of the mining sector to the South African economy.[11]{{rp|3
Donations tax[edit]
Tax on donations is linked to Estate Duty which was first introduced in South Africa in 1955. It is not a tax on income but rather on the transfer of wealth but differs from estate duty in that it specifically taxes gifts and donations as opposed to inheritance. This tax subjects certain donations made by persons to a flat rate of 20%.[7]:4
Dividends tax[edit]
Dividends Tax is a policy tax imposed by government with the aim of encouraging companies to retain profits instead of giving out dividends. It takes the form of a 20% tax on receipt of dividends given by companies and closed corporations. Some of the recent growth in this tax revenue for 2012/13 occurred due to increases in the value of taxable economic activities and higher compliance rates even though this tax rate remained the same.[1]
Prior to 1 April 2012 this tax was known as the Secondary Tax on Companies and took the form of a 10% tax on the net dividend distributed by companies and closed corporations.[1]
Withholding tax[edit]
Withholding tax, also called retention tax, is a government requirement for a South African payer of an item of income to a non-resident in South Africa to withhold or deduct tax from the payment, and pay that tax to the government. This tax can be divided into two categories:
A withholding tax on royalties of 12% unless double taxation agreements apply.[7]:4
A withholding tax on payments for fixed property which applies to any person who must pay a non-resident for immovable property in South Africa. This tax ranges between 5% to 10%.[7]:5
Estate duty[edit]
Estate duty is similar to donations tax in that it is a tax on the transfer of wealth. The duty is charged on the death of a person and is based on the value of the deceased's estate at the date of their death. It is 20% on the amount remaining in the deceased's estate over R3.5 million.[7]:7
Capital gains tax[edit]
Capital gains Tax is shorten as (CGT) and is most popular by the shortened word. They include all profits acquired from the sale of capital assets such as vehicles, real estates and others. Capital Gains are only taxable when the capital assets are sold or disposed and are included in an individual or companies taxable income. [14]
First introduced on 1 October 2001, capital gains tax is effectively charged by adding a percentage of the increase in value of an asset, that was disposed of for more than its base cost, to the taxpayer's taxable income (see normal tax). For individuals, deceased estates and special trusts 40% of the net gain exceeding R 40 000 exclusion for individuals is added to their taxable income. For companies, close corporations and trusts 80% is added. Net capital losses in any given year cannot be used as a set-off against ordinary income; but can be carried forward to the following years to be used as a set-off against future capital gains.[15]
Indirect taxation[edit]
Indirect taxes are taxes which are levied on transactions rather than on persons (whether individuals or corporate).
Value Added Tax (VAT)[edit]
Value Added Tax (VAT) is a broad tax made by vendors on the supply of goods and services that is charged upon purchase. VAT must be paid irrespective of whether or not it is a capital good or trading stock so long as the vendor uses the goods in his/her enterprise. It's compulsory for a business to register VAT remission when the value of taxable supplies in a 12-month period exceeds or is expected to exceed R1 million. VAT in South Africa currently stands at 15% as of 1 April 2018.[16] Value Added Tax (VAT) was first introduced in South Africa on 29 September 1991 at a rate of 10%. In 1993 VAT was raised to 14% and to 15% at the national budget speech in February [17] 2018.[7]:7 If given price on an item charged by a vendor does not mention VAT then that price is deemed to include VAT.[7]:635
In 2009/10 fiscal year about 72% of the 685,523 registered VAT vendors were active. Over 55% of VAT vendors had a turnover of less than R1 million.[11]:4 People who are not South African passport holders and are not resident in South Africa are eligible to claim back VAT on movable goods purchased in the country provided they present a tax invoice (such as a receipt) for those goods.[18]
Fuel levy[edit]
The fuel levy in South Africa represents a tax paid at the pump on fuel, predominantly processed fossils fuels like petrol and diesel. In 2011 this tax represented about 29.6% of the price of 93 octane petrol and 30.3% of the price of diesel.[19]
5% of the total fuel price paid at the pump in South Africa goes to the Road Accident Fund which is a state insurer that provides insurance cover to all drivers of motor vehicles in South Africa in respect of liability incurred or damage caused as a result of a traffic collision.[20]
Centenary of income tax[edit]
University of Cape Town, 17 November 2014: Dr Beric John Croome (right) addresses attendees at the "Income Tax in South Africa: The First 100 Years" conference, with Professor Jennifer Roeleveld, Head: Taxation, Department of Finance and Tax, UCT and a conference organiser, looking on. (Photograph by Michael Hammond/University of Cape Town) [21]
During 1914, General Jan Smuts, in his capacity as Minister of Finance, tabled legislation in the Parliament of the Union of South Africa, introducing income tax in the country, with the Income Tax Act of 1914.[22] Taxpayers in the Union of South Africa became liable to pay income tax, with effect from 20 July 1914. In 2014, 20 years since South Africa became a full democracy, the University of Cape Town marked that milestone, of the introduction of income tax in South Africa, with the "INCOME TAX IN SOUTH AFRICA: THE FIRST 100 YEARS 1914 – 2014" conference and later, a publication of papers presented.[23][24][25]

References[edit]
^ Jump up to: a b c d e f g "2013 Tax Statistics" (PDF). South African Revenue Service. October 2013. Retrieved 22 October 2013.
Jump up ^ "Tax Implications for South African Forex traders Who Reside in South Africa - Trade Forex South Africa". tradeforexsa.co.za.
Jump up ^ "US dollar / ZAR exchange rate for 5 Feb 2014". xe.com. Retrieved 5 February 2014.
^ Jump up to: a b "2013 Tax Statistics - Highlights" (PDF). SARS. October 2013. Retrieved 22 October 2013.
Jump up ^ "Preliminary Outcome of Revenue Collection for the 2010/2011 Fiscal Year". SARS. 1 April 2011. Retrieved 19 April 2011.
^ Jump up to: a b "2014 Tax Statistics" (PDF). South African Revenue Service & National Treasury of South Africa. November 2014. ISBN 978-0-621-42856-8. Retrieved 3 September 2016.
^ Jump up to: a b c d e f g h Huxham, Keith; Hauput, Philip (2004). Notes on South African Income Tax 2005. Roggebaai, South Africa: H&H Publications. ISBN 1-874929-28-9.
Jump up ^ "Do we pay too much income tax in South Africa?". Retrieved 2016-09-02.
^ Jump up to: a b "SARS Budget Pocket Guide 2016" (PDF). South African Revenue Service. Retrieved 3 September 2016.
Jump up ^ "About Income Tax". SARS. Retrieved 30 August 2011.
^ Jump up to: a b c "2010 Tax Statistics – Highlights". SARS. 2010. Retrieved 30 August 2011.
Jump up ^ "Do we pay too much income tax in South Africa?". Business Tech. 21 May 2016. Retrieved 3 September 2016.
Jump up ^ [1][dead link]
Jump up ^ "Forex Trading I Suth Africa I Forexafrica I Cryptocurrencies". USDTOZAR Updated Forex Trading Rates EUR POUND AUD JPY CAD CHF.
Jump up ^ "Guides" (PDF). www.sars.gov.za.
Jump up ^ [2][dead link]
Jump up ^ "Budget in a nutshell: New hope amid VAT and other tax hikes".
Jump up ^ "Taxes and VAT Refunds". South African Consolate in New York. Retrieved 30 January 2013.
Jump up ^ Steyn, Greta (23 February 2011). "Fuel levy hike to hit motorists". Finance 24. Retrieved 10 September 2011.
Jump up ^ "Fuel Levy". Road Accident Fund. Retrieved 8 October 2013.
Jump up ^ "Hundred Year Milestone for Taxpayers". 17 November 2014.
Jump up ^ "Redirecting..." www.bdlive.co.za.
Jump up ^ "UCT Conference Celebrating a Century of Income Tax in South Africa". 17 November 2014.
Jump up ^ "Hundred-year milestone for taxpayers". 24 November 2014.
Jump up ^ "Income Tax in South Africa: The First Hundred Years (1914 - 2014)". 5 March 2016.
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Retrieved from "https://en.wikipedia.org/w/index.php?title=Taxation_in_South_Africa&oldid=854256089"
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