🇿🇦 税务概览 — South Africa
在South Africa运营企业的企业所得税、增值税/商品及服务税及关键税务信息。
按结构分类的税务处理
Private Company (Pty Ltd)
South African Pty Ltd companies are taxed on worldwide income at a flat rate of 27%. A small business corporation (qualifying turnover below ZAR 20 million) may benefit from a graduated tax scale with lower rates on the first ZAR 95,750 of taxable income. Capital gains are included in taxable income at an effective rate of 21.6% (80% inclusion at 27% CT). Dividends paid to shareholders are subject to a 20% dividends tax (withheld at source). VAT is levied at 15% on most goods and services. Companies must register for VAT if turnover exceeds or is expected to exceed ZAR 1 million in a 12-month period.
External Company (Branch) (Branch)
An external company (branch) is taxed at the same 27% corporate income tax rate, but only on income sourced within South Africa. Profits remitted to the head office are not subject to dividends tax (as they are not dividends), but the branch may be subject to a withholding on management fees or royalties paid to the parent. Treaty relief is often available. VAT obligations mirror those of domestic companies.
This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.