South Africa vs Japan
Corporate Tax Comparison
Time of Update: South Africa: 4/06/2026 / Japan: 4/03/2026
Compare South Africa and Japan corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
South Africa vs Japan Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
South Africa
Japan
General CIT Rate:
27%
General CIT Rate:
23.2
CIT Return Due Date:
Within 12 months from the end of the tax year
CIT Return Due Date:
Within two 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:
Within two months after the end of the company's fiscal 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:
Within two months after the end of the sixth month of the company's accounting period.
Withholding Tax (WHT)
South Africa
Japan
Resident Withholding Tax (Dividend/Interest/Royalty):
20/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
South Africa
Japan
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.
Effective Tax Rate (ETR)
South Africa
Japan
Composite Effective Average Tax Rate:
24.37%
Composite Effective Average Tax Rate:
28.36
Composite Effective Marginal Tax Rate:
12.99%
Composite Effective Marginal Tax Rate:
29.26
