Effective tax rates: Corporate tax statistics Effective … marginal in South Africa
South Africa: Effective tax rates: Corporate tax statistics Effective … marginal was 26.63 Percentage of taxable income in 2025. ▼ Falling
Effective tax rates - Corporate tax statistics — Effective marginal 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 marginal in South Africa stood at 26.63 Percentage of taxable income.
That represents a change of down 0.1% on the previous year and down 14.4% over ten years.
Over the whole period, effective tax rates - corporate tax statistics — effective marginal in South Africa peaked at 31.1 Percentage of taxable income in 2017 and was at its lowest, 26.22 Percentage of taxable income, in 2022.
South Africa ranks 53rd of 99 countries on this measure, in the middle of the range.
Effective tax rates: Corporate tax statistics Effective … marginal in South Africa, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2017 | 31.1 Percentage of taxable income | — |
| 2018 | 30.09 Percentage of taxable income | -3.3% |
| 2019 | 28.88 Percentage of taxable income | -4.0% |
| 2020 | 27.96 Percentage of taxable income | -3.2% |
| 2021 | 27.11 Percentage of taxable income | -3.0% |
| 2022 | 26.22 Percentage of taxable income | -3.3% |
| 2023 | 26.46 Percentage of taxable income | +0.9% |
| 2024 | 26.67 Percentage of taxable income | +0.8% |
| 2025 | 26.63 Percentage of taxable income | -0.1% |
South Africa compared with similar countries
- South Africa's 26.63 Percentage of taxable income is below the median for upper middle income countries, which is 34.66 Percentage of taxable income, 77% of the median. (24 countries reporting)
- South Africa's 26.63 Percentage of taxable income is below the median for Sub-Saharan Africa, which is 64.56 Percentage of taxable income, 41% of the median. (14 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 30.02 Percentage of taxable income | 28.88 Percentage of taxable income | 31.1 Percentage of taxable income | 3 |
| 2020s | 26.84 Percentage of taxable income | 26.22 Percentage of taxable income | 27.96 Percentage of taxable income | 6 |
Countries ranked near South Africa
- 50 Serbia 27.65 Percentage of taxable income compare
- 51 Albania 27.56 Percentage of taxable income compare
- 52 Honduras 27.22 Percentage of taxable income compare
- 54 Portugal 26.05 Percentage of taxable income compare
- 55 Costa Rica 26.01 Percentage of taxable income compare
- 56 Tunisia 25.5 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 effective tax rates - corporate tax statistics — effective marginal in South Africa?
- Effective tax rates - corporate tax statistics — effective marginal in South Africa was 26.63 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 marginal recorded in South Africa?
- The highest recorded value was 31.1 Percentage of taxable income in 2017.
- What is the lowest effective tax rates - corporate tax statistics — effective marginal recorded in South Africa?
- The lowest recorded value was 26.22 Percentage of taxable income in 2022.
- How does South Africa rank for effective tax rates - corporate tax statistics — effective marginal?
- South Africa ranks 53rd out of 99 countries with data for 2025.
- Is effective tax rates - corporate tax statistics — effective marginal rising or falling in South Africa?
- Over the last ten years it is down 14.4%. 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 marginal tax rate. Statizoid updates them automatically from the source API.
Download this data
CSV · JSON — 9 observations, free to reuse under OECD Terms and Conditions (attribution required).
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.