South Africa vs Turkey
Corporate Tax Comparison
Time of Update: South Africa: 4/06/2026 / Turkey: 4/04/2026
Compare South Africa and Turkey corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
South Africa vs Turkey Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
South Africa
Turkey
General CIT Rate:
27%
General CIT Rate:
25 (financial companies up to 30%)
CIT Return Due Date:
Within 12 months from the end of the tax year
CIT Return Due Date:
The 30th day of the fourth month after the end of the fiscal year.
CIT Payment Due Date:
Within 6 months after the company's tax year-end
CIT Payment Due Date:
The tax return form is due by the end of the month (i.e., for companies using the calendar year, it is before the end of April).
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:
Quarterly prepayments of taxes should be paid by the 17th of the second month of each quarter.
Withholding Tax (WHT)
South Africa
Turkey
Resident Withholding Tax (Dividend/Interest/Royalty):
20/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
South Africa
Turkey
General Capital Gain Tax Rate:
Corporations 21.6% effective; individuals 18% effective
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
South Africa
Turkey
Composite Effective Average Tax Rate:
24.37%
Composite Effective Average Tax Rate:
22.33%
Composite Effective Marginal Tax Rate:
12.99%
Composite Effective Marginal Tax Rate:
9.56%
