South Africa vs Gibraltar
Corporate Tax Comparison
Time of Update: South Africa: 4/06/2026 / Gibraltar: 4/05/2026
Compare South Africa and Gibraltar corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
South Africa vs Gibraltar Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
South Africa
Gibraltar
General CIT Rate:
27%
General CIT Rate:
15% from 1 July 2024 (previously 12.5%). Utility and energy providers and corporations abusing a dominant position: 20%.
CIT Return Due Date:
Within 12 months from the end of the tax year
CIT Return Due Date:
CIT returns are due nine months after the date of the company's financial year end.
CIT Payment Due Date:
Within 6 months after the company's tax year-end
CIT Payment Due Date:
The final balance (being the actual tax liability less any payments made on account) is due by the date of filing the return (i.e. nine months after the date of the company's financial year end).
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:
Companies are required to make payments on account of future liabilities by 28 February and 30 September in each calendar year.
Withholding Tax (WHT)
South Africa
Gibraltar
Resident Withholding Tax (Dividend/Interest/Royalty):
20/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
South Africa
Gibraltar
General Capital Gain Tax Rate:
Corporations 21.6% effective; individuals 18% effective
General Capital Gain Tax Rate:
N/A
Effective Tax Rate (ETR)
South Africa
Gibraltar
Composite Effective Average Tax Rate:
24.37%
Composite Effective Average Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
12.99%
Composite Effective Marginal Tax Rate:
N/A
