Corporate Tax Comparison

Belgium vs South Africa

Compare Belgium and South Africa corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Published — Belgium: 2/14/2024 · South Africa: 9/06/2024 · Time of Update — Belgium: 9/30/2026 · South Africa: 4/05/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Belgium

South Africa

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Belgium: 2/14/2024 · South Africa: 9/06/2024 · Time of Update — Belgium: 9/30/2026 · South Africa: 4/05/2026

Corporate Income Tax (CIT)

Belgium

South Africa

General CIT Rate:

27%

CIT Return Due Date:

The tax return must be filed by 30 September of the tax year for financial years ending between 31 December of the previous year and the last day of February of the tax year; in other cases, by the last day of the seventh month after the end of the financial year. The deadline can be extended for serious reasons or force majeure.

CIT Return Due Date:

Within 12 months from the end of the tax year

CIT Payment Due Date:

Under normal circumstances, within two months of issuing the assessment notice.

CIT Payment Due Date:

Within 6 months after the company's tax year-end

CIT Estimated Payment Due Date:

(Optional) Quarterly installment payments.

CIT Estimated Payment Due Date:

Twice a year: first payment within 6 months of year-start, second before year-end

Withholding Tax (WHT)

Belgium

South Africa

Resident Withholding Tax (Dividend/Interest/Royalty):

30/30/30

Resident Withholding Tax (Dividend/Interest/Royalty):

20/0/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

30/30/30

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

20/15/15

Value-Added Tax (VAT)

Belgium

South Africa

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Belgium

South Africa

General Capital Gain Tax Rate:

Capital gains are subject to the normal CIT rate (except capital gains on shares under certain conditions)：25%.

General Capital Gain Tax Rate:

Corporations 21.6% effective; individuals 18% effective

Effective Tax Rate (ETR)

Belgium

South Africa

Composite Effective Average Tax Rate:

25%

Composite Effective Average Tax Rate:

24.37%

Composite Effective Marginal Tax Rate:

18%-19%

Composite Effective Marginal Tax Rate:

12.99%

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