South Africa vs Australia
Corporate Tax Comparison
Time of Update: South Africa: 4/06/2026 / Australia: 3/24/2026
Compare South Africa and Australia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
South Africa vs Australia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
South Africa
Australia
General CIT Rate:
27%
General CIT Rate:
30%, with a reduced rate of 25% for small to medium businesses
CIT Return Due Date:
Within 12 months from the end of the tax year
CIT Return Due Date:
15th day of the seventh month following the end of the income year
CIT Payment Due Date:
Within 6 months after the company's tax year-end
CIT Payment Due Date:
First day of the sixth month following the end of the income year.
CIT Estimated Payment Due Date:
Twice a year: first payment within 6 months of year-start, second before year-end
CIT Estimated Payment Due Date:
Monthly or quarterly.
Withholding Tax (WHT)
South Africa
Australia
Resident Withholding Tax (Dividend/Interest/Royalty):
20/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/10/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
South Africa
Australia
General Capital Gain Tax Rate:
Corporations 21.6% effective; individuals 18% effective
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (30%)
Effective Tax Rate (ETR)
South Africa
Australia
Composite Effective Average Tax Rate:
24.37%
Composite Effective Average Tax Rate:
28.50%
Composite Effective Marginal Tax Rate:
12.99%
Composite Effective Marginal Tax Rate:
28.56%
