Do UAE citizens need a visa to visit South Africa?

Not for a visit of up to 90 days on an ordinary UAE passport: the Department of Home Affairs lists the UAE as exempt. The list is subject to change, so check it before you travel. Residents of the UAE who hold another passport follow the rules for that passport. To live in South Africa and work in the business, you need a visa that allows it, usually the business visa.

How much dividends tax does South Africa charge a shareholder in the UAE?

The South African rate is 20%. Under Article 10(2) of the South Africa-UAE treaty, in force since 23 November 2016, it is limited to 5% if the shareholder is a UAE company holding directly at least 10% of the capital, and to 10% in all other cases, including individuals. To get the lower rate, give the paying company SARS's declaration and undertaking before the dividend is paid; otherwise the full 20% is withheld.

Does the UAE tax dividends from a South African company?

The UAE does not levy income tax on individuals, and personal investment income (from investment for your own account that is not carried on through, and does not need, a UAE licence, and is not a commercial business) is outside corporate tax (Cabinet Decision No. 49 of 2023). A UAE company pays corporate tax at 9% on taxable income above AED 375,000 (Cabinet Decision No. 116 of 2022), but dividends from a foreign company are exempt under the participation exemption if its conditions are met, including a holding of 5% or more for 12 months in a company taxed at 9% or more (Federal Decree-Law No. 47 of 2022, Article 23). The company must still register and file a corporate tax return. A UAE tax adviser should confirm the position for your structure.

I live in Dubai but am not an Emirati. Does the treaty apply to me?

It can. The treaty looks at tax residence, not nationality: an individual whom UAE law treats as resident is a UAE resident under Article 4(1)(b). Under the UAE's rules that usually means 183 days or more in the UAE in 12 consecutive months, or 90 days or more with a residence permit and a home, job or business in the UAE (FTA guide TPGTR1). The Federal Tax Authority issues tax residency certificates for treaty purposes. If South Africa also treats you as resident, Article 4(2) decides between the two. Visas are different: they follow your passport, not where you live.

I am a South African working in Dubai. Can I invest as a non-resident?

Not necessarily. Unless you have ceased to be a South African resident for tax purposes, the Reserve Bank's rules may treat you as a "resident temporarily abroad", and dividends sent to you in the UAE then come out of your yearly allowances rather than through the non-resident route (Currency and Exchanges Manual, sections A.1, B.2(J) and B.3(A)(v)). Settle your residence status with a South African tax adviser and your bank before you buy.

Can I take part in a Dynamic auction from the UAE?

Our online and webcast auctions can be bid on from wherever you are. If you are not a South African citizen, you open an account in our online auction room with a passport number, upload your FICA documents and register for the auction; you can bid once that registration is approved, so start early. Bids, deposits and fees are in South African rand, and our office hours are 10:00 to 19:00 UAE time, Monday to Friday.

Buying a South African Business From the UAE

Key takeaways

Yes: a UAE citizen, a resident of the UAE on another passport, or a UAE company can buy a South African business, under the same South African rules as any foreign buyer (our general guide). What differs is the tax treaty, UAE tax, visas and the money.
The South Africa-UAE tax treaty has been in force since 23 November 2016. It caps South Africa's 20% dividends tax at 5% for a UAE company holding directly at least 10% of the capital, and 10% for everyone else, and cuts withholding on interest and royalties from 15% to 10% (Articles 10, 11 and 12).
In the UAE, "the UAE does not levy income tax on individuals" (UAE government portal). A UAE company pays corporate tax of 9% on taxable income above AED 375,000 for tax periods from 1 June 2023, but dividends from a foreign company are exempt if the participation exemption's conditions are met, starting with a holding of 5% or more for 12 months (Federal Decree-Law No. 47 of 2022, Articles 3, 23 and 69; Cabinet Decision No. 116 of 2022).
A South African living in the UAE may still be a South African resident for exchange control, a "resident temporarily abroad", until they cease to be a South African tax resident. If so, the non-resident route does not apply to them (SARB Currency and Exchanges Manual, sections A.1 and B.2(J)).
Ordinary UAE passports are exempt from South African visas for visits of up to 90 days (Department of Home Affairs). A UAE resident on another passport follows the rules for that passport, and living in South Africa to run the business needs a visa that allows it, usually the business visa.
The dirham is pegged to the US dollar, our auctions are priced in rand, and the money comes in through a South African bank. Our office hours, 08:00 to 17:00 in South Africa, are 10:00 to 19:00 in the UAE.

What is different for a buyer in the UAE

Our guides to buying a business in South Africa as a foreigner and exchange control for foreign investors cover the South African rules; this one covers what is particular to the UAE. It is general information, checked on 9 October 2026: take advice from a tax adviser in each country and a South African attorney before you sign.

South Africans living in the UAE

Living in Dubai does not by itself make you a non-resident for exchange control. The Reserve Bank's Currency and Exchanges Manual (version of 5 October 2026) defines a "resident temporarily abroad" as a resident who has left for a country outside the Common Monetary Area "with no intention of taking up residence or who has not been granted permanent residence in another country" (section A.1). That person is still a resident, so the non-resident route does not apply, and income other than pensions reaches them abroad only within the single discretionary and foreign capital allowances (section B.3(A)(v)), R2 million and R10 million a calendar year (section B.4(G)(i)).

That changes once you have ceased to be a South African tax resident: banks may then transfer your assets abroad against SARS approval (section B.2(J)(iii)), and dividends are handled like a non-resident's (section B.3(B)). Settle your status with a South African tax adviser and your bank before you buy.

The South Africa-UAE tax treaty

The double taxation agreement was signed in Pretoria on 23 November 2015 and entered into force on 23 November 2016 (Government Notice 618, Government Gazette 40496; treaty text, SARS). It applies to tax withheld on amounts paid or credited from 1 January 2017 (Article 29(2)) and caps what South Africa withholds on payments to you (South African rates from SARS, Taxation in South Africa 2026, sections 4, 5 and 7):

Payment to a UAE resident	South African rate without the treaty	Most the treaty allows
Dividends to a UAE company holding directly at least 10% of the capital	20%	5% (Article 10(2)(a))
Dividends in all other cases, including to individuals	20%	10% (Article 10(2)(b))
Interest, for example on an approved shareholder loan	15%	10% (Article 11(2))
Royalties, for example for a brand you license to the business	15%	10% (Article 12(2))

Who counts as a UAE resident

Article 4(1)(b) covers an individual whom UAE law considers resident, and a company incorporated or created under UAE law; nationality is not the test. Under Cabinet Decision No. 85 of 2022, as the Federal Tax Authority's guide explains, an individual is resident with 183 days or more in the UAE in the relevant 12 consecutive months; or 90 days or more as a UAE or GCC national or a holder of a valid UAE residence permit who also has a permanent place of residence, a job or a business in the UAE; or if their usual or primary residence and centre of financial and personal interests are in the UAE (FTA guide TPGTR1, October 2024, section 5.2). If South Africa also treats you as resident, the tie-breakers in Article 4(2) decide, starting with where you have a permanent home.

Claiming the lower rate

The South African company withholds 20% unless you give it SARS's declaration and undertaking before the dividend is paid (SARS: dividends tax). The Federal Tax Authority issues tax residency certificates for treaty purposes: AED 50 plus AED 1,000 for an individual, AED 1,750 for a company not registered for corporate tax or AED 500 if registered, in ten business days (FTA service page, updated 11 August 2026). A company can apply only after 12 months in existence, and no certificate covers a future period, so a new UAE company formed for the purchase should plan its first dividend with its advisers.

The anti-abuse rule

Since 1 January 2023 the treaty has carried the Multilateral Instrument's principal purpose test (MLI Article 7(1)) and a preamble against treaty-shopping "for the indirect benefit of residents of third jurisdictions" (SARS synthesised text), so take advice first if the people behind a UAE buying company live elsewhere.

Selling later: where the gain is taxed

Article 13 lets South Africa tax a UAE resident's gain on South African immovable property (paragraph 1) and on the business property of a permanent establishment here (paragraph 2). Other gains are taxable only where the seller is resident (paragraph 4), and the protocol says gains on shares in a company "shall be taxable only in the Contracting State of which the alienator is a resident" (paragraph 5). There is no clause for shares in land-rich companies, and the MLI changes neither (SARS synthesised text).

South Africa's own law taxes some such share gains (SARS capital gains tax guide; our general guide), so for a lodge, farm or property company ask your tax adviser how the treaty applies before you sell. In the UAE, a company's gain on a holding that qualifies for the participation exemption (below) is exempt after 12 months (Federal Decree-Law No. 47 of 2022, Article 23(5)(b)).

What the UAE taxes when the money comes home

Shares you own personally

"The UAE does not levy income tax on individuals" (u.ae: taxation). Corporate tax reaches an individual only for business turnover above AED 1,000,000 a calendar year, and never personal investment income (Cabinet Decision No. 49 of 2023, Article 2, from 1 June 2023). Personal investment is investment for your own account that is not carried on through, and does not need, a UAE licence, and is not a commercial business under UAE law (Article 1); holding the shares through a licensed sole establishment can change the answer. If it is a personal investment, South Africa's dividends tax, 10% under the treaty, is the tax on the dividends; confirm with a UAE adviser.

Shares a UAE company owns

Corporate tax applies to tax periods starting on or after 1 June 2023 (Federal Decree-Law No. 47 of 2022, Article 69): 0% up to AED 375,000 of taxable income and 9% above (Article 3; Cabinet Decision No. 116 of 2022). Members of multinational groups with global revenue of EUR 750 million or more in two of the four preceding years may also owe the domestic minimum top-up tax for financial years starting on or after 1 January 2025 (Ministry of Finance). Foreign dividends are exempt under the participation exemption (Articles 22 and 23) where:

the UAE company owns 5% or more of the shares or capital and has held it, or intends to hold it, for an uninterrupted 12 months; if the holding drops below 5% sooner, income already exempted is taxed in that period (Article 23(10));
it is entitled to at least 5% of distributable profits and of liquidation proceeds;
the foreign company is taxed at 9% or more where it is resident (South Africa's company rate is 27%, SARS);
no more than 50% of its assets are interests that would not qualify if held directly, and the Minister's conditions are met.

Exempt or not, the company must register for corporate tax, file a return within nine months of each tax period's end (Articles 51 and 53) and keep records for seven years (Article 56). Foreign tax credit is capped at the UAE tax on the same income, with no carry-forward or carry-back (Article 47). The treaty says the UAE "shall exempt" income South Africa may tax (Article 22(b)); how that sits with the credit rules, especially for interest and royalties, is for your UAE adviser.

Lending to the business or licensing it a brand

A UAE company that owns or controls 50% or more of the South African company is its Related Party (Article 35), so loans and royalties between them must be on arm's length terms (Article 34), and the FTA can ask for a related-party disclosure and, above set thresholds, a master file and local file (Article 55). In South Africa, a shareholder loan needs the Reserve Bank's prior approval.

Buying through a free zone company

A Qualifying Free Zone Person pays 0% on qualifying income and 9% on other taxable income (Federal Decree-Law No. 47 of 2022, Article 3(2)) if it keeps adequate substance in the UAE, follows the transfer pricing rules and meets the Minister's conditions (Article 18). Ministerial Decision No. 229 of 2025 (28 August 2025, effective from 1 June 2023) adds audited financial statements and non-qualifying revenue of no more than 5% of total revenue or AED 5 million, whichever is lower (Articles 3 and 5).

"Holding of shares and other securities for investment purposes" is a qualifying activity, and shares count as held for investment after an uninterrupted 12 months (Article 2). But income of a permanent establishment outside the UAE is taxed at 9% (Cabinet Decision No. 100 of 2023, Article 5), so owning a South African company's shares and running a South African branch are treated differently. Failing a condition costs the status for that tax period and the next four (Ministerial Decision No. 229 of 2025, Article 5(2)), so have a UAE adviser test the structure first.

Visas: visiting, and moving here to run it

Ordinary UAE passports are exempt from South African visas for visits of up to 90 days (Home Affairs exemption list, read 9 October 2026; "subject to change without notice"). You enter as a visitor: our visa guide explains when you need a visa to live and work here, and what a short trip allows is a question for Home Affairs or an immigration practitioner.

If you live in the UAE on another passport

The exemption follows your passport, not your Emirates ID; many rows of the list cover only diplomatic, official or service passports. If yours needs a visa, apply before you travel: visas are not issued at South African ports of entry (Home Affairs: types of visas), and you can apply at a mission in the country where you are ordinarily resident, not only where you are a citizen (Immigration Regulations, regulation 9(2)). The Presidency announced an online Electronic Travel Authorisation (ETA) from 12 August 2026 (The Presidency, 6 August 2026); ask Home Affairs or the mission whether your passport can use it.

Moving here to run the business

That needs a visa that allows it, usually the business visa (business visa guide). Points particular to the UAE:

A year or more in the UAE as an adult in the past five years means a UAE police clearance (GN R4847 of 2024).
Arabic documents need a translation into an official language, such as English, certified by a sworn translator (regulation 9(4)(b)).
Living here may make you a South African tax resident (SARS Interpretation Note 4); if the UAE still treats you as resident, Article 4(2) decides.
UAE law treats a foreign company effectively managed and controlled in the UAE as resident there (Federal Decree-Law No. 47 of 2022, Article 11(3)(b)), and the treaty treats a company resident in both countries as resident only where its place of effective management is (Article 4(3)). Running a UAE company from South Africa, or the South African company from Dubai, can change where it is resident: take advice in both countries before you move.

Moving the money: dirhams into rand

The dirham has been pegged to the US dollar since February 2002, at AED 3.6725 (u.ae: fact sheet), so the dirham-rand rate follows the dollar-rand rate. Our auctions are priced in rand; a business offered by private treaty states its price and currency on its page.

In South Africa, a non-resident's money comes in through a South African bank in an approved way and the shares are endorsed "non-resident" (Currency and Exchanges Manual, sections G(C)(i) and G(F)). To send dividends to the UAE, the bank also needs SARS's tax compliance confirmation, a TCS AIT PIN or a Manual Letter of Compliance (section B.3(B)). New exchange control regulations were published in draft in April 2026; the current rules apply until they are final (our guide).

In the UAE, ask your bank early what it needs, including proof of where the money came from, to send a large payment abroad. The Ministry of Economy and Tourism has stated the UAE's commitment to the free movement of capital (WAM, 19 March 2026).

Working with Dynamic from Dubai or Abu Dhabi

The UAE is four hours ahead of GMT (u.ae: fact sheet) and South Africa two (UTC+2), so our office hours, 08:00 to 17:00 Monday to Friday, are 10:00 to 19:00 in Dubai and Abu Dhabi. UAE government offices work Monday to Friday; most private companies close only on Sundays.

Email info@dynamicauctioneers.co.za or WhatsApp +27 84 702 3766; our only office is in Centurion, Gauteng. You can bid in our online and webcast auctions from the UAE once you open an account with a passport number and your registration is approved (how to register and bid online). See businesses for sale and international buyers.

Buying a South African business from the UAE: treaty, tax, visas and money