Corporate Tax Comparison

Malta vs South Africa

Compare Malta 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 — Malta: 2/14/2024 · South Africa: 9/06/2024 · Time of Update — Malta: 9/25/2026 · South Africa: 4/05/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Malta

South Africa

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Malta: 2/14/2024 · South Africa: 9/06/2024 · Time of Update — Malta: 9/25/2026 · South Africa: 4/05/2026

Corporate Income Tax (CIT)

Malta

South Africa

General CIT Rate:

27%

CIT Return Due Date:

After nine months from the end of the accounting period, or by 31 March following the tax year (even though the Maltese tax authorities typically extend this deadline by one to two months for electronically submitted cases), whichever is later.

CIT Return Due Date:

Within 12 months from the end of the tax year

CIT Payment Due Date:

Generally, the tax for the year is due and payable on the tax return date; the extension for electronic filing applies only to submitting the return, not to paying the tax.

CIT Payment Due Date:

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

CIT Estimated Payment Due Date:

In general, temporary taxes are paid every four months: April 30, August 31, and December 21. However, there are also some exceptions, and the due date for tax payment may be postponed.

CIT Estimated Payment Due Date:

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

Withholding Tax (WHT)

Malta

South Africa

Resident Withholding Tax (Dividend/Interest/Royalty):

0/15/0

Resident Withholding Tax (Dividend/Interest/Royalty):

20/0/0

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

0/0/0

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

20/15/15

Value-Added Tax (VAT)

Malta

South Africa

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Malta

South Africa

General Capital Gain Tax Rate:

Regarding the tax rate on capital gains, please refer to the Malta Corporation Tax Summary.

General Capital Gain Tax Rate:

Corporations 21.6% effective; individuals 18% effective

Effective Tax Rate (ETR)

Malta

South Africa

Composite Effective Average Tax Rate:

28.80%

Composite Effective Average Tax Rate:

24.37%

Composite Effective Marginal Tax Rate:

-9.75%

Composite Effective Marginal Tax Rate:

12.99%

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