Country tax profile · 2026
South Africa corporate tax
How South Africa taxes corporate
The standard corporate profits tax in South Africa is 27%. 27% for years of assessment ending on/after 31 Mar 2023. Small business corporations use tiered 0-27%.
Compiled by MyNomadWorld for South Africa and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How South Africa's corporate tax compares
South Africa's corporate tax of 27% is the 45th highest of the 180 countries we track, against a global average of 21.2% and a Africa average of 26.9%.
Countries with a similar corporate tax
Togo (27%) · Chile (27%) · Dominican Republic (27%) · Samoa (27%) · Burkina Faso (27.5%) · Canada (26.5%)
Who is a tax resident of South Africa?
Ordinarily resident, OR physical presence test: >91 days in SA in current tax year and each of the 5 preceding years, plus >915 days total across those 5 years.
Related South Africa taxes
Moving to South Africa?
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What is the corporate tax rate in South Africa?
The standard corporate profits tax in South Africa is 27%. 27% for years of assessment ending on/after 31 Mar 2023. Small business corporations use tiered 0-27%.