Greece vs South Africa
Corporate Tax Comparison
Time of Update: Greece: 4/04/2026 / South Africa: 4/06/2026
Compare Greece and South Africa corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Greece vs South Africa Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Greece
South Africa
General CIT Rate:
22
General CIT Rate:
27%
CIT Return Due Date:
The last day of the sixth month after the end of the tax year.
CIT Return Due Date:
Within 12 months from the end of the tax year
CIT Payment Due Date:
December (assuming fiscal year ends on December 31 of the previous year and taxes are paid in installments).
CIT Payment Due Date:
Within 6 months after the company's tax year-end
CIT Estimated Payment Due Date:
Six months of equal installment payments.
CIT Estimated Payment Due Date:
Twice a year: first payment within 6 months of year-start, second before year-end
Withholding Tax (WHT)
Greece
South Africa
Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
Resident Withholding Tax (Dividend/Interest/Royalty):
20/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Greece
South Africa
General Capital Gain Tax Rate:
Unless exempted, capital gains are subject to the regular CIT tax rate.
General Capital Gain Tax Rate:
Corporations 21.6% effective; individuals 18% effective
Effective Tax Rate (ETR)
Greece
South Africa
Composite Effective Average Tax Rate:
21.05%
Composite Effective Average Tax Rate:
24.37%
Composite Effective Marginal Tax Rate:
20.07%
Composite Effective Marginal Tax Rate:
12.99%
