United Kingdom vs South Africa
Compare United Kingdom 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 — United Kingdom: 4/02/2026 · South Africa: 4/06/2026
United Kingdom
South AfricaBasic Corporate Tax Comparison
Time of Update — United Kingdom: 4/02/2026 · South Africa: 4/06/2026Corporate Income Tax (CIT)
United KingdomSouth AfricaGeneral CIT Rate:
1. Companies with profits exceeding £250,000 are subject to a main rate of 25% (effective from 1 April 2023).
2. Companies with profits not exceeding £50,000 are subject to a small profits rate of 19% (effective from 1 April 2023).
3. A tapered tax rate applies to profits falling between £50,000 and £250,000.
2. Companies with profits not exceeding £50,000 are subject to a small profits rate of 19% (effective from 1 April 2023).
3. A tapered tax rate applies to profits falling between £50,000 and £250,000.
General CIT Rate:
27%
CIT Return Due Date:
Tax returns need to be submitted within one year after the end of the accounting period.
CIT Return Due Date:
Within 12 months from the end of the tax year
CIT Payment Due Date:
According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.
CIT Payment Due Date:
Within 6 months after the company's tax year-end
CIT Estimated Payment Due Date:
According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.
CIT Estimated Payment Due Date:
Twice a year: first payment within 6 months of year-start, second before year-end
Withholding Tax (WHT)
United KingdomSouth AfricaResident Withholding Tax (Dividend/Interest/Royalty):
0/20/20
Resident Withholding Tax (Dividend/Interest/Royalty):
20/0/0
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
0/20/20
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
20/15/15
Value-Added Tax (VAT)
United KingdomSouth AfricaCapital Gain Tax (CGT)
United KingdomSouth AfricaGeneral Capital Gain Tax Rate:
Capital gains are subject to the regular corporate tax rate.
General Capital Gain Tax Rate:
Corporations 21.6% effective; individuals 18% effective
Effective Tax Rate (ETR)
United KingdomSouth AfricaComposite Effective Average Tax Rate:
22.55
Composite Effective Average Tax Rate:
24.37%
Composite Effective Marginal Tax Rate:
11.51
Composite Effective Marginal Tax Rate:
12.99%
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