South Africa vs Spain
Corporate Tax Comparison
Time of Update: South Africa: 4/06/2026 / Spain: 4/02/2026
Compare South Africa and Spain corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
South Africa vs Spain Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
South Africa
Spain
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:
Within 25 calendar days after the end of the tax year.
CIT Payment Due Date:
Within 6 months after the company's tax year-end
CIT Payment Due Date:
Within 25 calendar days 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:
You must pre-pay three annual tax payments within the first 20 calendar days of April, October, and December.
Withholding Tax (WHT)
South Africa
Spain
Resident Withholding Tax (Dividend/Interest/Royalty):
20/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
19/19/（19/24）
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
19/19/（19/24）
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
South Africa
Spain
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 constraint.
Effective Tax Rate (ETR)
South Africa
Spain
Composite Effective Average Tax Rate:
24.37%
Composite Effective Average Tax Rate:
23.30
Composite Effective Marginal Tax Rate:
12.99%
Composite Effective Marginal Tax Rate:
18.17
