⚖️ 🇿🇦 South Africa vs 🇦🇱 Albania
📊 AT A GLANCE
| Metric | 🇿🇦 South Africa | 🇦🇱 Albania |
|---|---|---|
| Top Personal Income Tax | 45.00% | 23.00% |
| Effective Top PIT Rate | 45.00% | 23.00% |
| Corporate Tax Rate | 27.00% | 15.00% |
| VAT / GST | 15.00% (VAT) | 20.00% (TVSH) |
| Tax System | Worldwide | Worldwide |
| Tax Treaties | 79 | 44 |
💰 INCOME TAX RATES
| Rate | South Africa | Albania |
|---|---|---|
| Top PIT Rate | 45.00% | 23.00% |
| Effective Top PIT | 45.00% | 23.00% |
| Capital Gains Tax | 18.00% | 15.00% |
| CG Notes | Individuals: 40% inclusion rate (max effective rate 18%). Companies: 80% inclusion rate (21.6% effective). Annual exclusion of ZAR 40,000 for individuals. | 15% flat on capital gains. |
| SS Employee | 1.00% | 11.20% |
| SS Employer | 2.00% | 16.70% |
🏦 WITHHOLDING RATES
| Type | South Africa | Albania |
|---|---|---|
| Dividend WHT | 20.00% | 8.00% |
| Interest WHT | 15.00% | 15.00% |
| Royalty WHT | 15.00% | 15.00% |
📋 OTHER TAXES
| Tax | South Africa | Albania |
|---|---|---|
| Corporate Tax | 27.00% | 15.00% |
| Inheritance Tax | 25.00% | 0.00% |
| Wealth Tax | — | — |
🔧 TAX FEATURES
| Feature | South Africa | Albania |
|---|---|---|
| Personal Income Tax | Yes | Yes |
| Capital Gains Tax | Yes | Yes |
| Corporate Tax | Yes | Yes |
| VAT / GST | Yes | Yes |
| Wealth Tax | No | No |
| Inheritance Tax | Yes | No |
| Exit Tax | Yes | No |
| CFC Rules | Yes | No |
| Digital Services Tax | No | No |
| Crypto-Specific Rules | Yes | No |
| Participation Exemption | Yes | No |
| Territorial Exemption | No | No |
🌟 SPECIAL REGIMES
| Regime | South Africa | Albania |
|---|---|---|
| Digital Nomad Tax Regime | No | No |
| Non-Dom Regime | No | No |
Active Special Tax Regimes
| Detail | South Africa | Albania |
|---|---|---|
| Regime | Special Economic Zones — 15.00% flat |
📅 RESIDENCY & FILING
| Detail | South Africa | Albania |
|---|---|---|
| Residency Threshold | 91 days | 183 days |
| Residency Rules | Resident by physical presence test: present 91+ days in current year AND 91+ days in each of 5 preceding years AND 915+ days in total in 5 preceding years. Also resident if ordinarily resident in SA. | Resident if permanent home or present 183+ days in 12-month period |
| Filing Deadline | October 21 | March 31 |
| Extension Deadline | January 20 | — |
| Auto Extension | No | No |
| Filing Notes | Tax returns due October (non-provisional taxpayers) or January (provisional taxpayers). E-filing via SARS eFiling or SARS MobiApp. | — |
| Exit Tax Details | Deemed disposal of worldwide assets at market value upon ceasing tax residency. CGT applies on deemed gain. | — |