South Africa vs Netherlands
Corporate Tax Comparison
Time of Update: South Africa: 4/06/2026 / Netherlands: 4/04/2026
Compare South Africa and Netherlands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
South Africa vs Netherlands Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
South Africa
Netherlands
General CIT Rate:
27%
General CIT Rate:
25.8
CIT Return Due Date:
Within 12 months from the end of the tax year
CIT Return Due Date:
Usually five months after the end of the company's fiscal year.
CIT Payment Due Date:
Within 6 months after the company's tax year-end
CIT Payment Due Date:
Tax should be paid within six weeks from the date of assessment.
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:
In principle, within six weeks, but taxpayers can choose to pay in monthly installments.
Withholding Tax (WHT)
South Africa
Netherlands
Resident Withholding Tax (Dividend/Interest/Royalty):
20/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
South Africa
Netherlands
General Capital Gain Tax Rate:
Corporations 21.6% effective; individuals 18% effective
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate (25.8%). Eligible participated capital gains are tax-exempt under the participation exemption.
Effective Tax Rate (ETR)
South Africa
Netherlands
Composite Effective Average Tax Rate:
24.37%
Composite Effective Average Tax Rate:
24.47
Composite Effective Marginal Tax Rate:
12.99%
Composite Effective Marginal Tax Rate:
22.83
