Effective tax rates for expenditure based tax incentives - Corporate in South Africa
South Africa: Effective tax rates for expenditure based tax incentives - Corporate was -7.29 Percentage of taxable income in 2025. ▬ Flat
Effective tax rates for expenditure based tax incentives - Corporate in South Africa, 2019–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
South Africa recorded -7.29 Percentage of taxable income for effective tax rates for expenditure based tax incentives - corporate in 2025. That is the highest value across all 7 years on record.
The figure is up 3.6% over ten years.
South Africa ranks 25th of 50 countries on this measure, in the middle of the range.
Effective tax rates for expenditure based tax incentives - Corporate in South Africa, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2019 | -7.56 Percentage of taxable income | — |
| 2020 | -7.56 Percentage of taxable income | -0.0% |
| 2021 | -7.56 Percentage of taxable income | -0.0% |
| 2022 | -7.29 Percentage of taxable income | -3.6% |
| 2023 | -7.29 Percentage of taxable income | -0.0% |
| 2024 | -7.29 Percentage of taxable income | -0.0% |
| 2025 | -7.29 Percentage of taxable income | -0.0% |
South Africa compared with similar countries
- South Africa's -7.29 Percentage of taxable income is above the median for upper middle income countries, which is -7.29 Percentage of taxable income, 1.0× the median. (9 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | -7.56 Percentage of taxable income | -7.56 Percentage of taxable income | -7.56 Percentage of taxable income | 1 |
| 2020s | -7.38 Percentage of taxable income | -7.56 Percentage of taxable income | -7.29 Percentage of taxable income | 6 |
Countries ranked near South Africa
- 22 Sweden -5.72 Percentage of taxable income compare
- 23 Canada -6.33 Percentage of taxable income compare
- 24 Netherlands -7.12 Percentage of taxable income compare
- 26 Belgium -7.5 Percentage of taxable income compare
- 27 Japan -8.14 Percentage of taxable income compare
- 28 Austria -8.4 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 for expenditure based tax incentives - corporate in South Africa?
- Effective tax rates for expenditure based tax incentives - corporate in South Africa was -7.29 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates for expenditure based tax incentives - corporate recorded in South Africa?
- The highest recorded value was -7.29 Percentage of taxable income in 2022.
- What is the lowest effective tax rates for expenditure based tax incentives - corporate recorded in South Africa?
- The lowest recorded value was -7.56 Percentage of taxable income in 2019.
- How does South Africa rank for effective tax rates for expenditure based tax incentives - corporate?
- South Africa ranks 25th out of 50 countries with data for 2025.
- Is effective tax rates for expenditure based tax incentives - corporate rising or falling in South Africa?
- Over the last ten years it is up 3.6%. The long-run trend across the full record is flat.
- 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 for expenditure based tax incentives - Corporate tax statistics — Implicit subsidy (EATR). Statizoid updates them automatically from the source API.
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About this data
This table reports synthetic tax policy indicators that capture the effect of expenditure-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.