Corporate Tax Comparison

Brazil vs South Africa

Compare Brazil 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 — Brazil: 3/24/2026 · South Africa: 4/06/2026

Base Country/Region

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Compare Corporate Tax

Brazil

South Africa

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Brazil: 3/24/2026 · South Africa: 4/06/2026

Corporate Income Tax (CIT)

Brazil

South Africa

General CIT Rate:

34 (composed of 25% IRPJ and 9% CSLL).

General CIT Rate:

27%

CIT Return Due Date:

The last working day of July.

CIT Return Due Date:

Within 12 months from the end of the tax year

CIT Payment Due Date:

Usually, on the last working day of March of the following year (when calculating IRPJ and CSLL annually), taxpayers can pay taxes within a quota from the last working day of the next month to the end of the quarter, or they can pay taxes in three installments, with the first installment from the next month to the end of the quarter when IRPJ and CSLL are calculated quarterly.

CIT Payment Due Date:

Within 6 months after the company's tax year-end

CIT Estimated Payment Due Date:

Normally monthly instalments, but there is an option of quarterly instalment.

CIT Estimated Payment Due Date:

Twice a year: first payment within 6 months of year-start, second before year-end

Withholding Tax (WHT)

Brazil

South Africa

Resident Withholding Tax (Dividend/Interest/Royalty):

0 / 15 - 22.5 / N/A

Resident Withholding Tax (Dividend/Interest/Royalty):

20/0/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

10 / 15 / 15

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

20/15/15

Value-Added Tax (VAT)

Brazil

South Africa

General VAT Rate:

5% - 30%

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Value-Added Tax (VAT)

General VAT Rate:

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Brazil

South Africa

General Capital Gain Tax Rate:

Residents: 34 legal entities (considered as a part of normal income, subject to normal CIT tax rate); non-residents: 15 to 22.5 (WHT); non-residents from tax haven countries: 25 (WHT).

General Capital Gain Tax Rate:

Corporations 21.6% effective; individuals 18% effective

Effective Tax Rate (ETR)

Brazil

South Africa

Composite Effective Average Tax Rate:

32%

Composite Effective Average Tax Rate:

24.37%

Composite Effective Marginal Tax Rate:

15%

Composite Effective Marginal Tax Rate:

12.99%

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