South Africa Corporate Income Tax
Detailed corporate income tax rates and rules for South Africa in 2026.
South African resident companies are taxed at a flat rate of 27% on worldwide taxable income. Small business corporations (SBCs) with turnover below R20 million benefit from a graduated tax scale with rates starting at 0% on the first R95,750. The micro business turnover tax regime offers simplified taxation for qualifying businesses with turnover up to R1 million. Companies may also claim various allowances, including accelerated depreciation on certain assets and incentives for research and development.
Standard Rate
27%
Small Business Rate
0%
How South Africa Corporate Tax compares
South Africa’s corporate tax rate of 27% is the 59th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and Africa’s regional average of 27.1%.
