Corporate income tax (CIT) … rates Combined corporate income tax rate in South Africa
South Africa: Corporate income tax (CIT) … rates Combined corporate income tax rate was 27 Percentage of taxable income in 2026. ▼ Falling
Corporate income tax (CIT) - statutory and targeted small business in South Africa, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
South Africa recorded 27 Percentage of taxable income for corporate income tax (cit) - statutory and targeted small business in 2026. That is the lowest value across all 27 years on record.
Compared with earlier readings it is down 3.6% over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in South Africa peaked at 30 Percentage of taxable income in 2000 and was at its lowest, 27 Percentage of taxable income, in 2023.
That places South Africa 35th out of 128 countries with data for 2026, putting it in the middle of the range.
The long-run direction has been consistently falling across the 27 years of available data.
Corporate income tax (CIT) … rates Combined corporate income tax rate in South Africa, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 30 Percentage of taxable income | — |
| 2001 | 30 Percentage of taxable income | +0.0% |
| 2002 | 30 Percentage of taxable income | +0.0% |
| 2003 | 30 Percentage of taxable income | +0.0% |
| 2004 | 30 Percentage of taxable income | +0.0% |
| 2005 | 29 Percentage of taxable income | -3.3% |
| 2006 | 29 Percentage of taxable income | +0.0% |
| 2007 | 29 Percentage of taxable income | +0.0% |
| 2008 | 28 Percentage of taxable income | -3.4% |
| 2009 | 28 Percentage of taxable income | +0.0% |
| 2010 | 28 Percentage of taxable income | +0.0% |
| 2011 | 28 Percentage of taxable income | +0.0% |
| 2012 | 28 Percentage of taxable income | +0.0% |
| 2013 | 28 Percentage of taxable income | +0.0% |
| 2014 | 28 Percentage of taxable income | +0.0% |
| 2015 | 28 Percentage of taxable income | +0.0% |
| 2016 | 28 Percentage of taxable income | +0.0% |
| 2017 | 28 Percentage of taxable income | +0.0% |
| 2018 | 28 Percentage of taxable income | +0.0% |
| 2019 | 28 Percentage of taxable income | +0.0% |
| 2020 | 28 Percentage of taxable income | +0.0% |
| 2021 | 28 Percentage of taxable income | +0.0% |
| 2022 | 28 Percentage of taxable income | +0.0% |
| 2023 | 27 Percentage of taxable income | -3.6% |
| 2024 | 27 Percentage of taxable income | +0.0% |
| 2025 | 27 Percentage of taxable income | +0.0% |
| 2026 | 27 Percentage of taxable income | +0.0% |
South Africa compared with similar countries
- South Africa's 27 Percentage of taxable income is above the median for upper middle income countries, which is 24.5 Percentage of taxable income, 1.1× the median. (38 countries reporting)
- South Africa's 27 Percentage of taxable income is below the median for Sub-Saharan Africa, which is 27.75 Percentage of taxable income, 97% of the median. (18 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 29.3 Percentage of taxable income | 28 Percentage of taxable income | 30 Percentage of taxable income | 10 |
| 2010s | 28 Percentage of taxable income | 28 Percentage of taxable income | 28 Percentage of taxable income | 10 |
| 2020s | 27.43 Percentage of taxable income | 27 Percentage of taxable income | 28 Percentage of taxable income | 7 |
Countries ranked near South Africa
- 33 Italy 27.81 Percentage of taxable income compare
- 34 Burkina Faso 27.5 Percentage of taxable income compare
- 35 Dominican Republic 27 Percentage of taxable income compare
- 35 Samoa 27 Percentage of taxable income compare
- 35 Togo 27 Percentage of taxable income compare
- 35 Chile 27 Percentage of taxable income compare
More economy & growth data for South Africa
- Real gdp growth, annual growth rate 108.41 % change on previous year (2025)
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 0.4836 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 1.4 Percent per annum (2029)
- SDRs holdings, US dollar, annual growth rate 6.87 % change on previous year (2025)
- SDRs holdings, US dollar, per unit of GDP 0.0145 units per US$ of GDP (2025)
- SDRs holdings, US dollar, per capita 95.75 units per person (2025)
- SDRs holdings, SDR, annual growth rate 1.77 % change on previous year (2025)
- SDRs holdings, SDR, per unit of GDP 0.0106 units per US$ of GDP (2025)
- SDRs holdings, SDR, per capita 69.91 units per person (2025)
- IMF holdings of currency, US dollar, annual growth rate -28.9 % change on previous year (2025)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in South Africa?
- Corporate income tax (cit) - statutory and targeted small business in South Africa was 27 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in South Africa?
- The highest recorded value was 30 Percentage of taxable income in 2000.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in South Africa?
- The lowest recorded value was 27 Percentage of taxable income in 2023.
- How does South Africa rank for corporate income tax (cit) - statutory and targeted small business?
- South Africa ranks 35th out of 128 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in South Africa?
- Over the last ten years it is down 3.6%. The long-run trend across the full record is falling.
- Where does this South Africa data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.