South Africa vs Thailand
Corporate Tax Comparison
Time of Update: South Africa: 4/06/2026 / Thailand: 4/04/2026
Compare South Africa and Thailand corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
South Africa vs Thailand Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
South Africa
Thailand
General CIT Rate:
27%
General CIT Rate:
20%
CIT Return Due Date:
Within 12 months from the end of the tax year
CIT Return Due Date:
settled within the same 150-day period
CIT Payment Due Date:
Within 6 months after the company's tax year-end
CIT Payment Due Date:
settled within the same 150-day 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:
due two months after the close of the first six months of the company's accounting period
Withholding Tax (WHT)
South Africa
Thailand
Resident Withholding Tax (Dividend/Interest/Royalty):
20/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/3
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
South Africa
Thailand
General Capital Gain Tax Rate:
Corporations 21.6% effective; individuals 18% effective
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate.
Effective Tax Rate (ETR)
South Africa
Thailand
Composite Effective Average Tax Rate:
24.37%
Composite Effective Average Tax Rate:
19.61%
Composite Effective Marginal Tax Rate:
12.99%
Composite Effective Marginal Tax Rate:
21.74%
