Canada vs South Africa
Corporate Tax Comparison
Time of Update: Canada: 4/04/2026 / South Africa: 4/06/2026
Compare Canada and South Africa corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Canada vs South Africa Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Canada
South Africa
General CIT Rate:
Federal corporate income tax: 15%. Provincial and territorial CITs range from 8% to 16%.
General CIT Rate:
27%
CIT Return Due Date:
After six months from the end of the company's fiscal year.
CIT Return Due Date:
Within 12 months from the end of the tax year
CIT Payment Due Date:
Typically, two months after the end of the company's tax year.
CIT Payment Due Date:
Within 6 months after the company's tax year-end
CIT Estimated Payment Due Date:
Tax installment payments are usually due on the last day 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)
Canada
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):
25/25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Canada
South Africa
General Capital Gain Tax Rate:
Half of the capital gains are considered as taxable capital gains, recorded as company income and taxed at the regular tax rate.
General Capital Gain Tax Rate:
Corporations 21.6% effective; individuals 18% effective
Effective Tax Rate (ETR)
Canada
South Africa
Composite Effective Average Tax Rate:
23.74
Composite Effective Average Tax Rate:
24.37%
Composite Effective Marginal Tax Rate:
13.74
Composite Effective Marginal Tax Rate:
12.99%
