South Africa vs Singapore
Corporate Tax Comparison
Time of Update: South Africa: 4/06/2026 / Singapore: 4/04/2026
Compare South Africa and Singapore corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
South Africa vs Singapore Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
South Africa
Singapore
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:
November 30
CIT Payment Due Date:
Within 6 months after the company's tax year-end
CIT Payment Due Date:
Tax assessment notice shall be delivered within one month.
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:
The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan.
Withholding Tax (WHT)
South Africa
Singapore
Resident Withholding Tax (Dividend/Interest/Royalty):
20/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
South Africa
Singapore
General Capital Gain Tax Rate:
Corporations 21.6% effective; individuals 18% effective
General Capital Gain Tax Rate:
N/A
Effective Tax Rate (ETR)
South Africa
Singapore
Composite Effective Average Tax Rate:
24.37%
Composite Effective Average Tax Rate:
16.09%
Composite Effective Marginal Tax Rate:
12.99%
Composite Effective Marginal Tax Rate:
13.15%
