Taxes
South Africa — Tax: Corporate Tax
South Africa's combined statutory corporate income tax rate is 27% (2026), according to the OECD Tax Database.
VerifiedGovernment / official sourceOECD — Tax Database, Corporate income tax statutory rates (OECD.CTP.TPS DSD_TAX_CIT@DF_CIT)Last reviewed: 2026-10-18
Key facts
- Combined statutory corporate income tax rate (national plus sub-national): 27% (2026)
- Central government rate: 27% (2026)
Steps
- Obtain a tax clearance certificate — Companies must obtain a tax clearance certificate from the South African Revenue Service (SARS) before registering with the Companies and Intellectual Property Commission (CIPC).
- Register with SARS — Companies must register with SARS for a tax permit and obtain a taxpayer registration number.
Costs
- Tax clearance certificate: varies, but approximately R500-1,000
- Registration with SARS: R100-500
Timelines
- Obtaining tax clearance certificate: approximately 2-6 weeks
- Registration with SARS: approximately 1-2 weeks
Required documents
- Company registration documents
- Tax clearance certificate
- Proof of tax compliance
Common mistakes
- Failing to obtain a tax clearance certificate before registering with CIPC
- Not registering with SARS in a timely manner
What this figure does not cover
This is the headline statutory rate. Deductions, reduced rates for particular sectors or regions, minimum taxes, local business taxes, withholding taxes and registration or filing procedures are not covered here. Check the national tax authority for your situation.