Company Registration in South Africa

• Standard corporate income tax rate is 27% (years of assessment ending on or after 31 March 2023).\n• Special Economic Zones: qualifying companies taxed at a reduced 15% rate, plus a 10% allowance on new buildings (regime ends 31 December 2030).\n• R&D incentive: 150% deduction on qualifying R&D operating expenditure (pre-approval required), with accelerated 50/30/20 capital allowances on R&D assets.\n• Small Business Corporations (natural-person members, gross income up to ZAR 20m): tiered rates from 0% up to 27%.\n• Urban Development Zones: accelerated depreciation on building costs (through 31 March 2030).\n• Headquarters company regime: relief on qualifying foreign dividends and foreign-subsidiary gains.