South Africa vs Lithuania
Corporate Tax Comparison
Time of Update: South Africa: 4/06/2026 / Lithuania: 4/05/2026
Compare South Africa and Lithuania corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
South Africa vs Lithuania Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
South Africa
Lithuania
General CIT Rate:
27%
General CIT Rate:
17
CIT Return Due Date:
Within 12 months from the end of the tax year
CIT Return Due Date:
Before the 15th day of the sixth month in the next tax period.
CIT Payment Due Date:
Within 6 months after the company's tax year-end
CIT Payment Due Date:
Before the 15th day of the sixth month in the next tax period.
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:
Prepaid CIT must be paid before the 15th of the last month of the corresponding quarter.
Withholding Tax (WHT)
South Africa
Lithuania
Resident Withholding Tax (Dividend/Interest/Royalty):
20/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
17/10/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
South Africa
Lithuania
General Capital Gain Tax Rate:
Corporations 21.6% effective; individuals 18% effective
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
South Africa
Lithuania
Composite Effective Average Tax Rate:
24.37%
Composite Effective Average Tax Rate:
13.67%
Composite Effective Marginal Tax Rate:
12.99%
Composite Effective Marginal Tax Rate:
7.25%
