Finland vs South Africa
Corporate Tax Comparison
Time of Update: Finland: 4/05/2026 / South Africa: 4/06/2026
Compare Finland and South Africa corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Finland vs South Africa Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Finland
South Africa
General CIT Rate:
20
General CIT Rate:
27%
CIT Return Due Date:
Four months from the end of the accounting period.
CIT Return Due Date:
Within 12 months from the end of the tax year
CIT Payment Due Date:
Taxpayers can apply to modify the prepayment of tax until the tax assessment is completed (within ten months from the end of the fiscal year). The deadline for the final CIT payment is the third day of the second month after the completion of the tax assessment for the current year.
CIT Payment Due Date:
Within 6 months after the company's tax year-end
CIT Estimated Payment Due Date:
The company's prepayment of taxes is collected in two installments or 12 installments during the tax year. If the total amount to be paid does not exceed 2000 euros, the installments will be due in the third and ninth months of the accounting period. If the total amount to be paid exceeds 2000 euros, the installments will be due monthly (on the 23rd of each month). The tax authorities can collect or increase prepayment of taxes without application within two months after the end of the fiscal year. The tax authorities may reduce or cancel prepayment of taxes (with or without the taxpayer's application) until the tax assessment is completed.
CIT Estimated Payment Due Date:
Twice a year: first payment within 6 months of year-start, second before year-end
Withholding Tax (WHT)
Finland
South Africa
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
20/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/0/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Finland
South Africa
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
Corporations 21.6% effective; individuals 18% effective
Effective Tax Rate (ETR)
Finland
South Africa
Composite Effective Average Tax Rate:
19.71%
Composite Effective Average Tax Rate:
24.37%
Composite Effective Marginal Tax Rate:
22.6%
Composite Effective Marginal Tax Rate:
12.99%
