Kazakhstan vs South Africa
Corporate Tax Comparison
Time of Update: Kazakhstan: 4/06/2026 / South Africa: 4/06/2026
Compare Kazakhstan and South Africa corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Kazakhstan vs South Africa Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Kazakhstan
South Africa
General CIT Rate:
20
General CIT Rate:
27%
CIT Return Due Date:
March 31
CIT Return Due Date:
Within 12 months from the end of the tax year
CIT Payment Due Date:
April 10
CIT Payment Due Date:
Within 6 months after the company's tax year-end
CIT Estimated Payment Due Date:
25th of each month
CIT Estimated Payment Due Date:
Twice a year: first payment within 6 months of year-start, second before year-end
Withholding Tax (WHT)
Kazakhstan
South Africa
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
20/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15 / 15 / 15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Kazakhstan
South Africa
General Capital Gain Tax Rate:
Universal income tax rates apply
General Capital Gain Tax Rate:
Corporations 21.6% effective; individuals 18% effective
Effective Tax Rate (ETR)
Kazakhstan
South Africa
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
24.37%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
12.99%
