Corporate Tax Comparison

Ukraine vs South Africa

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

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Ukraine

South Africa

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

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

Corporate Income Tax (CIT)

Ukraine

South Africa

General CIT Rate:

18%

General CIT Rate:

27%

CIT Return Due Date:

The quarterly tax return should be due within 40 calendar days after the last day of the reporting quarter, but the deadline for submitting the fourth quarter CIT return (based on the quarterly reporting period) is 60 calendar days after the end of the reporting year. The annual tax return (based on the annual reporting period) should be due within 60 calendar days after the last day of the reporting year.

CIT Return Due Date:

Within 12 months from the end of the tax year

CIT Payment Due Date:

According to the assessment based on the tax return, the payable taxes should be paid within ten calendar days after the deadline for submitting the relevant tax return.

CIT Payment Due Date:

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

CIT Estimated Payment Due Date:

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

Withholding Tax (WHT)

Ukraine

South Africa

Resident Withholding Tax (Dividend/Interest/Royalty):

20/0/0

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

15/15/15

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

20/15/15

Value-Added Tax (VAT)

Ukraine

South Africa

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Ukraine

South Africa

General Capital Gain Tax Rate:

Capital gains are subject to the standard corporate income tax rate of 18%.

General Capital Gain Tax Rate:

Corporations 21.6% effective; individuals 18% effective

Effective Tax Rate (ETR)

Ukraine

South Africa

Composite Effective Average Tax Rate:

24.37%

Composite Effective Marginal Tax Rate:

12.99%

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