South Africa vs Marshall Islands
Corporate Tax Comparison
Time of Update: South Africa: 4/06/2026 / Marshall Islands: 4/06/2026
Compare South Africa and Marshall Islands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
South Africa vs Marshall Islands Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
South Africa
Marshall Islands
General CIT Rate:
27%
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/
CIT Return Due Date:
Within 12 months from the end of the tax year
CIT Return Due Date:
N/A for non resident companies
CIT Payment Due Date:
Within 6 months after the company's tax year-end
CIT 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
CIT Estimated Payment Due Date:
N/A for non resident companies
Withholding Tax (WHT)
South Africa
Marshall Islands
Resident Withholding Tax (Dividend/Interest/Royalty):
20/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0%
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
South Africa
Marshall Islands
General Capital Gain Tax Rate:
Corporations 21.6% effective; individuals 18% effective
General Capital Gain Tax Rate:
0%
Effective Tax Rate (ETR)
South Africa
Marshall Islands
Composite Effective Average Tax Rate:
24.37%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
12.99%
Composite Effective Marginal Tax Rate:
