Corporate Tax Comparison

Norway vs South Africa

Compare Norway 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 — Norway: 2/14/2024 · South Africa: 9/06/2024 · Time of Update — Norway: 9/26/2026 · South Africa: 4/05/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Norway

South Africa

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Norway: 2/14/2024 · South Africa: 9/06/2024 · Time of Update — Norway: 9/26/2026 · South Africa: 4/05/2026

Corporate Income Tax (CIT)

Norway

South Africa

General CIT Rate:

22 (25% of some companies in the financial sector).

General CIT Rate:

27%

CIT Return Due Date:

At the end of May of the next fiscal year (according to the oil tax system, the end of April). Other requirements may apply to specific business sectors, such as hydroelectric power.

CIT Return Due Date:

Within 12 months from the end of the tax year

CIT Payment Due Date:

Tax arrears must be paid within three weeks after the assessment is announced.

CIT Payment Due Date:

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

CIT Estimated Payment Due Date:

February 15 and April 15.

CIT Estimated Payment Due Date:

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

Withholding Tax (WHT)

Norway

South Africa

Resident Withholding Tax (Dividend/Interest/Royalty):

20/0/0

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

20/15/15

Value-Added Tax (VAT)

Norway

South Africa

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Norway

South Africa

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate. Gains on shares covered by the participation exemption (skatteloven § 2-38) are tax-free, and losses on them are not deductible.

General Capital Gain Tax Rate:

Corporations 21.6% effective; individuals 18% effective

Effective Tax Rate (ETR)

Norway

South Africa

Composite Effective Average Tax Rate:

21.41%

Composite Effective Average Tax Rate:

24.37%

Composite Effective Marginal Tax Rate:

23.11%

Composite Effective Marginal Tax Rate:

12.99%

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