Corporate Tax Comparison

United Kingdom vs South Africa

Compare United Kingdom 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 — United Kingdom: 2/14/2024 · South Africa: 9/06/2024 · Time of Update — United Kingdom: 9/24/2026 · South Africa: 4/05/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

United Kingdom

South Africa

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — United Kingdom: 2/14/2024 · South Africa: 9/06/2024 · Time of Update — United Kingdom: 9/24/2026 · South Africa: 4/05/2026

Corporate Income Tax (CIT)

United Kingdom

South Africa

General CIT Rate:

1. Companies with profits exceeding £250,000 are subject to a main rate of 25% (effective from 1 April 2023).
2. Companies with profits not exceeding £50,000 are subject to a small profits rate of 19% (effective from 1 April 2023).
3. A tapered tax rate applies to profits falling between £50,000 and £250,000.

General CIT Rate:

27%

CIT Return Due Date:

Tax returns need to be submitted within one year after the end of the accounting period.

CIT Return Due Date:

Within 12 months from the end of the tax year

CIT Payment Due Date:

According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.

CIT Payment Due Date:

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

CIT Estimated Payment Due Date:

According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.

CIT Estimated Payment Due Date:

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

Withholding Tax (WHT)

United Kingdom

South Africa

Resident Withholding Tax (Dividend/Interest/Royalty):

0/20/20

Resident Withholding Tax (Dividend/Interest/Royalty):

20/0/0

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

0/20/20

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

20/15/15

Value-Added Tax (VAT)

United Kingdom

South Africa

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

United Kingdom

South Africa

General Capital Gain Tax Rate:

Capital gains are subject to the regular corporate tax rate.

General Capital Gain Tax Rate:

Corporations 21.6% effective; individuals 18% effective

Effective Tax Rate (ETR)

United Kingdom

South Africa

Composite Effective Average Tax Rate:

22.55

Composite Effective Average Tax Rate:

24.37%

Composite Effective Marginal Tax Rate:

11.51

Composite Effective Marginal Tax Rate:

12.99%

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