South Africa vs Canada
Corporate Tax Comparison
Time of Update: South Africa: 4/06/2026 / Canada: 4/04/2026
Compare South Africa and Canada corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
South Africa vs Canada Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
South Africa
Canada
General CIT Rate:
27%
General CIT Rate:
Federal corporate income tax: 15%. Provincial and territorial CITs range from 8% to 16%.
CIT Return Due Date:
Within 12 months from the end of the tax year
CIT Return Due Date:
After six months from the end of the company's fiscal year.
CIT Payment Due Date:
Within 6 months after the company's tax year-end
CIT Payment Due Date:
Typically, two months after the end of the company's tax year.
CIT Estimated Payment Due Date:
Twice a year: first payment within 6 months of year-start, second before year-end
CIT Estimated Payment Due Date:
Tax installment payments are usually due on the last day of each month.
Withholding Tax (WHT)
South Africa
Canada
Resident Withholding Tax (Dividend/Interest/Royalty):
20/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
South Africa
Canada
General Capital Gain Tax Rate:
Corporations 21.6% effective; individuals 18% effective
General Capital Gain Tax Rate:
Half of the capital gains are considered as taxable capital gains, recorded as company income and taxed at the regular tax rate.
Effective Tax Rate (ETR)
South Africa
Canada
Composite Effective Average Tax Rate:
24.37%
Composite Effective Average Tax Rate:
23.74
Composite Effective Marginal Tax Rate:
12.99%
Composite Effective Marginal Tax Rate:
13.74
