South Africa vs Portugal
Corporate Tax Comparison
Time of Update: South Africa: 4/06/2026 / Portugal: 4/04/2026
Compare South Africa and Portugal corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
South Africa vs Portugal Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
South Africa
Portugal
General CIT Rate:
27%
General CIT Rate:
21
CIT Return Due Date:
Within 12 months from the end of the tax year
CIT Return Due Date:
The last day of the fifth month after the end of the tax year.
CIT Payment Due Date:
Within 6 months after the company's tax year-end
CIT Payment Due Date:
The last day of the fifth month after the end of the tax 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:
Three-stage installment payments due in July, September, and December (if the tax year corresponds to the calendar year). Under certain conditions, the final installment payment may be waived.
Withholding Tax (WHT)
South Africa
Portugal
Resident Withholding Tax (Dividend/Interest/Royalty):
20/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
South Africa
Portugal
General Capital Gain Tax Rate:
Corporations 21.6% effective; individuals 18% effective
General Capital Gain Tax Rate:
25 (same as the normal CIT rate for corporations)
Effective Tax Rate (ETR)
South Africa
Portugal
Composite Effective Average Tax Rate:
24.37%
Composite Effective Average Tax Rate:
28.42%
Composite Effective Marginal Tax Rate:
12.99%
Composite Effective Marginal Tax Rate:
16.01%
