Tax Info
Enter Dynamic PageGeneral CIT Rate
27%
CIT Return Due Date
Within 12 months from 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
Twice a year: first payment within 6 months of year-start, second before year-end
Resident Withholding Tax (Dividend/Interest/Royalty)
20/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty)
20/15/15
General VAT Rate
15
General Capital Gain Tax Rate
Corporations 21.6% effective; individuals 18% effective
Composite Effective Average Tax Rate
24.37%
Composite Effective Marginal Tax Rate
12.99%
Administrative Regions
EC - Eastern Cape
FS - Free State
GP - Gauteng
KZN - KwaZulu-Natal
LP - Limpopo
MP - Mpumalanga
NC - Northern Cape
NW - North West
WC - Western Cape
