Statutory corporate income tax rate in South Africa

South Africa: Statutory corporate income tax rate was 28.0% in 2018. ▼ Falling

Latest (2018)
28.0%
Change on year
unchanged
World rank
24th
of 93 countries
All-time high
30.0%
in 2000
All-time low
28.0%
in 2008
Years of data
19
2000–2018

Statutory corporate income tax rate in South Africa, 2000–2018

01020302000200920182000: 30 %2001: 30 %2002: 30 %2003: 30 %2004: 30 %2005: 29 %2006: 29 %2007: 29 %2008: 28 %2009: 28 %2010: 28 %2011: 28 %2012: 28 %2013: 28 %2014: 28 %2015: 28 %2016: 28 %2017: 28 %2018: 28 %

Source: OECD (2019) – processed by Our World in Data. Measured in %.

Analysis

South Africa recorded 28.0% for statutory corporate income tax rate in 2018. That is the lowest value across all 19 years on record.

The figure is unchanged over ten years.

Over the whole period, statutory corporate income tax rate in South Africa peaked at 30.0% in 2000 and was at its lowest, 28.0%, in 2008.

South Africa ranks 24th of 93 countries on this measure, in the top quarter.

The long-run direction has been consistently falling across the 19 years of available data.

Statutory corporate income tax rate in South Africa, year by year

Annual values for Statutory corporate income tax rate in South Africa, 2000 to 2018.
Year % Change
2000 30.0%
2001 30.0% +0.0%
2002 30.0% +0.0%
2003 30.0% +0.0%
2004 30.0% +0.0%
2005 29.0% -3.3%
2006 29.0% +0.0%
2007 29.0% +0.0%
2008 28.0% -3.4%
2009 28.0% +0.0%
2010 28.0% +0.0%
2011 28.0% +0.0%
2012 28.0% +0.0%
2013 28.0% +0.0%
2014 28.0% +0.0%
2015 28.0% +0.0%
2016 28.0% +0.0%
2017 28.0% +0.0%
2018 28.0% +0.0%

Averages by decade

DecadeAverage LowestHighest Years
2000s 29.3% 28.0% 30.0% 10
2010s 28.0% 28.0% 28.0% 9

Countries ranked near South Africa

  1. 21 Belgium 29.6% compare
  2. 22 Peru 29.5% compare
  3. 23 Greece 29.0% compare
  4. 24 New Zealand 28.0% compare
  5. 26 Italy 27.8% compare
  6. 27 Burkina Faso 27.5% compare

See the full ranking of 93 places →

More economy & growth data for South Africa

All data for South Africa →

Frequently asked questions

What is statutory corporate income tax rate in South Africa?
Statutory corporate income tax rate in South Africa was 28.0% in 2018, according to OECD (2019) – processed by Our World in Data.
What is the highest statutory corporate income tax rate recorded in South Africa?
The highest recorded value was 30.0% in 2000.
What is the lowest statutory corporate income tax rate recorded in South Africa?
The lowest recorded value was 28.0% in 2008.
How does South Africa rank for statutory corporate income tax rate?
South Africa ranks 24th out of 93 countries with data for 2018.
Is statutory corporate income tax rate rising or falling in South Africa?
Over the last ten years it is unchanged. The long-run trend across the full record is falling.
Where does this South Africa data come from?
The figures come from OECD (2019) – processed by Our World in Data, published as part of Statutory corporate income tax rate. Statizoid updates them automatically from the source API.

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Statutory corporate income tax rate in South Africa. Statizoid, drawing on OECD (2019) – processed by Our World in Data. Retrieved 05 September 2026, from https://economy.statizoid.com/stat/statutory-corporate-income-tax-rate/south-africa/

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About this data

Indicator
Statutory corporate income tax rate
Unit
%
Source
OECD (2019) – processed by Our World in Data
Licence
CC BY 4.0 (Our World in Data)
Coverage
93 places, 1,767 data points, 2000–2018
Last refreshed

Estimates correspond to the combined rates for central and sub-central government levels (i.e. central government corporate tax rate, less deductions for sub-national taxes, plus sub-central corporate tax rate). Figures correspond to the standard rate that is not targeted at particular industries or income types. The top marginal rate is reported if the corporate tax system is progressive.