What are the general Corporate Income Tax (CIT) rates in Romania and South Africa?

For Romania: 16. For South Africa: 27%.

When are the Corporate Income Tax (CIT) estimated payments due in Romania and South Africa?

For Romania: Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters.. For South Africa: Twice a year: first payment within 6 months of year-start, second before year-end.

What are the resident Withholding Tax (WHT) rates in Romania and South Africa?

For Romania: 16/NA/NA. For South Africa: 20/0/0.

What are the non-resident Withholding Tax (WHT) rates in Romania and South Africa?

For Romania: 16/16/16. For South Africa: 20/15/15.

What are the general VAT rates in Romania and South Africa?

For Romania: 21. For South Africa: 15.

What are the Capital Gain Tax (CGT) rates in Romania and South Africa?

For Romania: Capital gains are constrained by the normal corporate income tax rate.. For South Africa: Corporations 21.6% effective; individuals 18% effective.

What are the Composite Effective Average Tax Rates in Romania and South Africa?

For Romania: 14.41%. For South Africa: 24.37%.

What are the Composite Effective Marginal Tax Rates in Romania and South Africa?

For Romania: 6.41%. For South Africa: 12.99%.

Corporate Tax Comparison

Romania vs South Africa

Q: When are the Corporate Income Tax (CIT) returns due in Romania and South Africa?

For Romania: If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by March 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the third month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters.. For South Africa: Within 12 months from the end of the tax year.

Q: When are the Corporate Income Tax (CIT) payments due in Romania and South Africa?

For Romania: The final payment of CIT is usually due on the 25th of the third month after the end of the company's fiscal year.. For South Africa: Within 6 months after the company's tax year-end.

Compare Romania and South Africa corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Romania: 6/12/2026 · South Africa: 4/06/2026

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Romania

South Africa

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Romania: 6/12/2026 · South Africa: 4/06/2026

Corporate Income Tax (CIT)

Romania

South Africa

General CIT Rate:

27%

CIT Return Due Date:

If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by March 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the third month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters.

CIT Return Due Date:

Within 12 months from the end of the tax year

CIT Payment Due Date:

The final payment of CIT is usually due on the 25th of the third month after the end of the company's fiscal year.

CIT Payment Due Date:

Within 6 months after the company's tax year-end

CIT Estimated Payment Due Date:

Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters.

CIT Estimated Payment Due Date:

Twice a year: first payment within 6 months of year-start, second before year-end

Withholding Tax (WHT)

Romania

South Africa

Resident Withholding Tax (Dividend/Interest/Royalty):

16/NA/NA

Resident Withholding Tax (Dividend/Interest/Royalty):

20/0/0

None-Resident Withholding Tax (Dividend/Interest/Royalty):

16/16/16

None-Resident Withholding Tax (Dividend/Interest/Royalty):

20/15/15

Value-Added Tax (VAT)

Romania

South Africa

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Romania

South Africa

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate.

General Capital Gain Tax Rate:

Corporations 21.6% effective; individuals 18% effective

Effective Tax Rate (ETR)

Romania

South Africa

Composite Effective Average Tax Rate:

14.41%

Composite Effective Average Tax Rate:

24.37%

Composite Effective Marginal Tax Rate:

6.41%

Composite Effective Marginal Tax Rate:

12.99%

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Romania vs South Africa

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

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