South Africa vs Ireland
Corporate Tax Comparison
Time of Update: South Africa: 4/06/2026 / Ireland: 4/04/2026
Compare South Africa and Ireland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
South Africa vs Ireland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
South Africa
Ireland
General CIT Rate:
27%
General CIT Rate:
Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).
CIT Return Due Date:
Within 12 months from the end of the tax year
CIT Return Due Date:
Nine months after the end of the tax accounting period.
CIT Payment Due Date:
Within 6 months after the company's tax year-end
CIT Payment Due Date:
Nine months after the end of the tax accounting period.
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:
Small companies: The first installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the tax return; Large companies: The first installment should be due six months after the start of the tax accounting period, the second installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the CIT return for that period. * Not later than the 23rd of the month.
Withholding Tax (WHT)
South Africa
Ireland
Resident Withholding Tax (Dividend/Interest/Royalty):
20/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
South Africa
Ireland
General Capital Gain Tax Rate:
Corporations 21.6% effective; individuals 18% effective
General Capital Gain Tax Rate:
33%
Effective Tax Rate (ETR)
South Africa
Ireland
Composite Effective Average Tax Rate:
24.37%
Composite Effective Average Tax Rate:
12.36
Composite Effective Marginal Tax Rate:
12.99%
Composite Effective Marginal Tax Rate:
13.21
