South Africa (2026)
27
% combined statutory rate
unchanged YoY
YoY Change
unchanged
percentage points
Trend
neutral
Series length
27
years of data

Data

South Africa Corporate Tax Rate (2026) — source data. OECD.
Year % combined statutory rate YoY Change
2026 27 unchanged
2025 27 unchanged
2024 27 unchanged
2023 27 -1pp
2022 28 unchanged
2021 28 unchanged
2020 28 unchanged
2019 28 unchanged
2018 28 unchanged
2017 28 unchanged
2016 28 unchanged
2015 28 unchanged
2014 28 unchanged
2013 28 unchanged
2012 28 unchanged
2011 28 unchanged
2010 28 unchanged
2009 28 unchanged
2008 28 -1pp
2007 29 unchanged

About this Dataset

South Africa recorded 27 % combined statutory rate in 2026. That is unchanged on the previous period. Across 2000–2026 the series ranges from 27 in 2026 to 30 in 2000.

This page tracks the combined statutory corporate income tax rate in South Africa — central government plus any sub-central or surtax component, which is the figure normally quoted for cross-border comparison and is often materially higher than the headline central rate alone. Note the statutory rate is not the effective rate: deductions, incentives and the 15% global minimum tax all sit between the two.

Data sourced from OECD via SDMX REST API. This is the statutory rate, not the effective rate: deductions, incentives and the 15% global minimum tax all sit between the two.

Frequently Asked Questions

This page tracks the combined statutory corporate income tax rate in South Africa — central government plus any sub-central or surtax component, which is the figure normally quoted for cross-border comparison and is often materially higher than the headline central rate alone. Note the statutory rate is not the effective rate: deductions, incentives and the 15% global minimum tax all sit between the two. It is published by OECD and updated annually.

The most recent observation covers 2026. OECD typically publishes this series with a lag of several months after the reference period. The series runs 2000–2026 (27 observations).

The series peaked at 30 % combined statutory rate in 2000 and reached its lowest recorded value of 27 in 2026. The latest reading of 27 in 2026 is unchanged on the previous period.