South Africa vs Hungary
Corporate Tax Comparison
Time of Update: South Africa: 4/06/2026 / Hungary: 4/05/2026
Compare South Africa and Hungary corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
South Africa vs Hungary Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
South Africa
Hungary
General CIT Rate:
27%
General CIT Rate:
9
CIT Return Due Date:
Within 12 months from the end of the tax year
CIT Return Due Date:
After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).
CIT Payment Due Date:
Within 6 months after the company's tax year-end
CIT Payment Due Date:
After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).
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:
Pay by quarter or by month.
Withholding Tax (WHT)
South Africa
Hungary
Resident Withholding Tax (Dividend/Interest/Royalty):
20/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
South Africa
Hungary
General Capital Gain Tax Rate:
Corporations 21.6% effective; individuals 18% effective
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate (9%); however, participation in the exemption system may be applicable.
Effective Tax Rate (ETR)
South Africa
Hungary
Composite Effective Average Tax Rate:
24.37%
Composite Effective Average Tax Rate:
10.31%
Composite Effective Marginal Tax Rate:
12.99%
Composite Effective Marginal Tax Rate:
6.62%
