United States vs South Africa
Compare United States 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 States: 2/14/2024 · South Africa: 9/06/2024 · Time of Update — United States: 9/21/2026 · South Africa: 4/05/2026
United States
South AfricaBasic Corporate Tax Comparison
Published — United States: 2/14/2024 · South Africa: 9/06/2024 · Time of Update — United States: 9/21/2026 · South Africa: 4/05/2026Corporate Income Tax (CIT)
United StatesSouth AfricaGeneral CIT Rate:
Federal corporate income tax: 21%. State corporate income tax varies by state, and some states do not impose one.
General CIT Rate:
27%
CIT Return Due Date:
April 15 for calendar-year corporations (15th day of the 4th month after the tax year-end); a 6-month filing extension to October 15 is available. State income tax returns usually follow the federal due date, with a few exceptions.
CIT Return Due Date:
Within 12 months from the end of the tax year
CIT Payment Due Date:
Tax must be fully paid by the original due date of the return (April 15 for calendar-year corporations); the final estimated instalment is due on the 15th day of the 12th month of the tax year.
CIT Payment Due Date:
Within 6 months after the company's tax year-end
CIT Estimated Payment Due Date:
Four equal instalments of estimated tax, due by the 15th day of the 4th, 6th, 9th and 12th months of the tax year (April 15, June 15, September 15 and December 15 for calendar-year corporations).
CIT Estimated Payment Due Date:
Twice a year: first payment within 6 months of year-start, second before year-end
Withholding Tax (WHT)
United StatesSouth AfricaResident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
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)
United StatesSouth AfricaGeneral VAT Rate:
15
Capital Gain Tax (CGT)
United StatesSouth AfricaGeneral Capital Gain Tax Rate:
21% (aligned with the federal CIT rate for corporations)
General Capital Gain Tax Rate:
Corporations 21.6% effective; individuals 18% effective
Effective Tax Rate (ETR)
United StatesSouth AfricaComposite Effective Average Tax Rate:
22.69
Composite Effective Average Tax Rate:
24.37%
Composite Effective Marginal Tax Rate:
7.03
Composite Effective Marginal Tax Rate:
12.99%
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