South Africa

Paying Taxes in

South Africa

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 1 online filing 100 28.0% taxable income 21.7
Dividend tax 1 10.0% distributed profits 2.7
Property tax 1 online filing 0.1% property value 2.6
Occupational injuries insurance contribution 1 online filing 1.6% gross salaries 1.8
Unemployment insurance contributions (UIC) 1 online filing 50 1.0% gross salaries 1.1
Skills development level contribution 1 online filing 1.0% gross salaries 1.1
Vehicles tax 1 specific tariff weight of empty vehicle 1
Fuel tax 1 22.0% value of fuel consumption 1
Capital gains tax 0 paid jointly 28.0% capital gains 0.7 included in other taxes
Value added tax (VAT) 1 online filing 50 14.0% value added not included
Totals: 9 200 33.1
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