Effective tax rates - Corporate tax statistics — Effective average in South Africa
South Africa: Effective tax rates - Corporate tax statistics — Effective average was 23.05 Percentage of taxable income in 2025. ▼ Falling
Effective tax rates - Corporate tax statistics — Effective average in South Africa, 2017–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
In 2025, effective tax rates - corporate tax statistics — effective average in South Africa stood at 23.05 Percentage of taxable income. That is the lowest value across all 9 years on record.
Compared with earlier readings it is down 0.1% on the previous year and down 10.8% over ten years.
Over the whole period, effective tax rates - corporate tax statistics — effective average in South Africa peaked at 25.84 Percentage of taxable income in 2017 and was at its lowest, 23.05 Percentage of taxable income, in 2025.
That places South Africa 57th out of 99 countries with data for 2025, putting it in the middle of the range.
Effective tax rates - Corporate tax statistics — Effective average in South Africa, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2017 | 25.84 Percentage of taxable income | — |
| 2018 | 25.41 Percentage of taxable income | -1.7% |
| 2019 | 24.86 Percentage of taxable income | -2.2% |
| 2020 | 24.32 Percentage of taxable income | -2.1% |
| 2021 | 23.83 Percentage of taxable income | -2.0% |
| 2022 | 23.13 Percentage of taxable income | -2.9% |
| 2023 | 23.13 Percentage of taxable income | +0.0% |
| 2024 | 23.08 Percentage of taxable income | -0.2% |
| 2025 | 23.05 Percentage of taxable income | -0.1% |
South Africa compared with similar countries
- South Africa's 23.05 Percentage of taxable income is below the median for upper middle income countries, which is 26.94 Percentage of taxable income, 86% of the median. (24 countries reporting)
- South Africa's 23.05 Percentage of taxable income is below the median for Sub-Saharan Africa, which is 34.08 Percentage of taxable income, 68% of the median. (14 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 25.37 Percentage of taxable income | 24.86 Percentage of taxable income | 25.84 Percentage of taxable income | 3 |
| 2020s | 23.43 Percentage of taxable income | 23.05 Percentage of taxable income | 24.32 Percentage of taxable income | 6 |
Countries ranked near South Africa
- 54 France 23.4 Percentage of taxable income compare
- 55 Canada 23.39 Percentage of taxable income compare
- 56 Netherlands 23.31 Percentage of taxable income compare
- 58 Seychelles 22.22 Percentage of taxable income compare
- 59 Egypt 22.1 Percentage of taxable income compare
- 60 Saudi Arabia 21.98 Percentage of taxable income compare
More economy & growth data for South Africa
- 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)
- Foreign direct investment, net outflows (BoP, current US$), gaps -4.01 billion BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit -0.0094 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita -61.95 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled -2.16 billion BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual -192.73 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit -0.0051 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita -33.37 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 16.18 % change on previous year (2025)
Frequently asked questions
- What is effective tax rates - corporate tax statistics — effective average in South Africa?
- Effective tax rates - corporate tax statistics — effective average in South Africa was 23.05 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates - corporate tax statistics — effective average recorded in South Africa?
- The highest recorded value was 25.84 Percentage of taxable income in 2017.
- What is the lowest effective tax rates - corporate tax statistics — effective average recorded in South Africa?
- The lowest recorded value was 23.05 Percentage of taxable income in 2025.
- How does South Africa rank for effective tax rates - corporate tax statistics — effective average?
- South Africa ranks 57th out of 99 countries with data for 2025.
- Is effective tax rates - corporate tax statistics — effective average rising or falling in South Africa?
- Over the last ten years it is down 10.8%. 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 Effective tax rates - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.
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About this data
This table reports synthetic tax policy indicators calculated on the basis of a prospective, hypothetical investment project. Unlike backward-looking ETRs, they do not incorporate any information about firms' actual tax payments.The OECD methodology has been described in detail in the OECD Taxation Working Paper No. 38 (Hanappi, 2018). Further methodological information is available in the explanatory annex.