South Africa vs Sweden
Corporate Tax Comparison
Time of Update: South Africa: 4/06/2026 / Sweden: 4/04/2026
Compare South Africa and Sweden corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
South Africa vs Sweden Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
South Africa
Sweden
General CIT Rate:
27%
General CIT Rate:
20.6
CIT Return Due Date:
Within 12 months from the end of the tax year
CIT Return Due Date:
The expiration date depends on the month when the fiscal year ends (for calendar year taxpayers, it's July 1st).
CIT Payment Due Date:
Within 6 months after the company's tax year-end
CIT Payment Due Date:
90 days after evaluation.
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:
Monthly installments.
Withholding Tax (WHT)
South Africa
Sweden
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):
30/0/20.6
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
South Africa
Sweden
General Capital Gain Tax Rate:
Corporations 21.6% effective; individuals 18% effective
General Capital Gain Tax Rate:
Return on capital of Swedish companies is in the tax summary.
Effective Tax Rate (ETR)
South Africa
Sweden
Composite Effective Average Tax Rate:
24.37%
Composite Effective Average Tax Rate:
19.55%
Composite Effective Marginal Tax Rate:
12.99%
Composite Effective Marginal Tax Rate:
17.12%
