Corporate Tax Comparison

Marshall Islands vs South Africa

Compare Marshall Islands and South Africa corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Marshall Islands: 4/06/2026 · South Africa: 4/06/2026

Base Country/Region

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Compare Corporate Tax

Marshall Islands

South Africa

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Marshall Islands: 4/06/2026 · South Africa: 4/06/2026

Corporate Income Tax (CIT)

Marshall Islands

South Africa

General CIT Rate:

Within 10,000 US dollars, a corporate income tax of 80 US dollars is collected. Any excess amount is subject to a 3% tax. However, Non-resident companies not conducting business within the Marshall Islands are exempt from corporate income tax. This makes the jurisdiction attractive for offshore business activities as they do not have to pay taxes on income earned outside the Marshall Islands. https://internationalwealth.info/en/offshore-taxes/everything-you-need-to-know-about-the-tax-system-in-the-marshall-islands/

General CIT Rate:

27%

CIT Return Due Date:

N/A for non resident companies

CIT Return Due Date:

Within 12 months from the end of the tax year

CIT Payment Due Date:

N/A for non resident companies

CIT Payment Due Date:

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

CIT Estimated Payment Due Date:

N/A for non resident companies

CIT Estimated Payment Due Date:

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

Withholding Tax (WHT)

Marshall Islands

South Africa

Resident Withholding Tax (Dividend/Interest/Royalty):

20/0/0

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

20/15/15

Value-Added Tax (VAT)

Marshall Islands

South Africa

General VAT Rate:

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Value-Added Tax (VAT)

General VAT Rate:

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Marshall Islands

South Africa

General Capital Gain Tax Rate:

Corporations 21.6% effective; individuals 18% effective

Effective Tax Rate (ETR)

Marshall Islands

South Africa

Composite Effective Average Tax Rate:

24.37%

Composite Effective Marginal Tax Rate:

12.99%

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