New Zealand vs South Africa: Effective tax rates for income based tax incentives - Corporate tax
Effective tax rates for income based tax incentives - Corporate tax over time
- New Zealand
- South Africa
How they compare
New Zealand currently reports 24.44 Percentage of taxable income against 23.57 Percentage of taxable income in South Africa, a difference of 0.87 Percentage of taxable income.
The two have swapped places 2 times across 26 shared years of data; in 2000 it was New Zealand ahead.
New Zealand ranks 16th and South Africa ranks 19th of 41 countries.
New Zealand has averaged higher in every one of the 3 decades both report.
Head to head by decade
| Decade | New Zealand | South Africa | Difference | Ahead |
|---|---|---|---|---|
| 2000s | 28.28 Percentage of taxable income | 25.57 Percentage of taxable income | 2.7 Percentage of taxable income | New Zealand |
| 2010s | 24.61 Percentage of taxable income | 24.44 Percentage of taxable income | 0.174 Percentage of taxable income | New Zealand |
| 2020s | 24.44 Percentage of taxable income | 23.86 Percentage of taxable income | 0.58 Percentage of taxable income | New Zealand |
Averages of every year both report within each decade.
Frequently asked questions
- Which has higher effective tax rates for income based tax incentives - corporate tax, New Zealand or South Africa?
- New Zealand, at 24.44 Percentage of taxable income against 23.57 Percentage of taxable income in South Africa as of 2025.
- What is the difference in effective tax rates for income based tax incentives - corporate tax between New Zealand and South Africa?
- 0.87 Percentage of taxable income, with New Zealand ahead.
- How many years of comparable data are there for New Zealand and South Africa?
- 26 years are reported by both, from 2000 to 2025.
- How do New Zealand and South Africa rank globally for effective tax rates for income based tax incentives - corporate tax?
- New Zealand ranks 16th and South Africa ranks 19th of 41 countries.
- Where does this data come from?
- Organisation for Economic Co-operation and Development, published as Effective tax rates for income based tax incentives - Corporate tax statistics — Effective average tax rate. Statizoid refreshes it automatically from the source and publishes the full history for both places.
Individual pages
About this data
This table reports synthetic tax policy indicators that capture the effect of income-based R&D tax incentives on firms’ investment costs: The EATR for R&D measures the impact of taxation on R&D investments that earn an economic profit. the user cost of capital for R&D measures the return that a firm needs to realise on an R&D investment before tax to offset all costs and taxes that arise from the investment, making zero economic profit. Further methodological information is available in the explanatory annex.