South Africa vs Chinese Mainland
Corporate Tax Comparison
Time of Update: South Africa: 4/06/2026 / Chinese Mainland: 4/04/2026
Compare South Africa and Chinese Mainland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
South Africa vs Chinese Mainland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
South Africa
Chinese Mainland
General CIT Rate:
27%
General CIT Rate:
25%
CIT Return Due Date:
Within 12 months from the end of the tax year
CIT Return Due Date:
For annual CIT declaration, it should be submitted within five months after the end of the tax year. For monthly or quarterly temporary CIT declaration, it should be submitted within 15 days after the end of each month/quarter.
CIT Payment Due Date:
Within 6 months after the company's tax year-end
CIT Payment Due Date:
Within five months after the end of the 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:
Quarterly or monthly installment payments should be made within 15 days after the end of each month/quarter.
Withholding Tax (WHT)
South Africa
Chinese Mainland
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):
10/10/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
South Africa
Chinese Mainland
General Capital Gain Tax Rate:
Corporations 21.6% effective; individuals 18% effective
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
Effective Tax Rate (ETR)
South Africa
Chinese Mainland
Composite Effective Average Tax Rate:
24.37%
Composite Effective Average Tax Rate:
23.00
Composite Effective Marginal Tax Rate:
12.99%
Composite Effective Marginal Tax Rate:
15.59
