Portugal vs South Africa
Corporate Tax Comparison
Time of Update: Portugal: 4/04/2026 / South Africa: 4/06/2026
Compare Portugal and South Africa corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Portugal vs South Africa Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Portugal
South Africa
General CIT Rate:
21
General CIT Rate:
27%
CIT Return Due Date:
The last day of the fifth month after the end of the tax year.
CIT Return Due Date:
Within 12 months from the end of the tax year
CIT Payment Due Date:
The last day of the fifth month after the end of the tax year.
CIT Payment Due Date:
Within 6 months after the company's tax year-end
CIT Estimated Payment Due Date:
Three-stage installment payments due in July, September, and December (if the tax year corresponds to the calendar year). Under certain conditions, the final installment payment may be waived.
CIT Estimated Payment Due Date:
Twice a year: first payment within 6 months of year-start, second before year-end
Withholding Tax (WHT)
Portugal
South Africa
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
Resident Withholding Tax (Dividend/Interest/Royalty):
20/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Portugal
South Africa
General Capital Gain Tax Rate:
25 (same as the normal CIT rate for corporations)
General Capital Gain Tax Rate:
Corporations 21.6% effective; individuals 18% effective
Effective Tax Rate (ETR)
Portugal
South Africa
Composite Effective Average Tax Rate:
28.42%
Composite Effective Average Tax Rate:
24.37%
Composite Effective Marginal Tax Rate:
16.01%
Composite Effective Marginal Tax Rate:
12.99%
