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South Africa vs Georgia

Tax systems side by side: income tax rates, corporate tax, VAT, withholding, special regimes and filing rules.

Overview

Overview
ZA South Africa GE Georgia
Tax system Worldwide Territorial
Tax authority South African Revenue Service (SARS) Revenue Service
Authority website Visit Visit
Data year 2027 2026

At a glance

At a glance
ZA South Africa GE Georgia
Top personal income tax 45% 20%
Effective top rate 45% 20%
Corporate tax rate 27% 15%
VAT / GST 15% VAT 18% VAT
Tax system Worldwide Territorial
Tax treaties 79 58

Income tax

Income tax
ZA South Africa GE Georgia
Top rate 45% 20%
Effective top rate 45% 20%
Capital gains tax 18% 20%
Capital gains notes Individuals: 40% inclusion rate (max effective rate 18%). Companies: 80% inclusion rate (21.6% effective). Annual exclusion of ZAR 50,000 for individuals and special trusts (ZAR 440,000 in year of death). General capital gains taxed at 20%. A 5% rate applies to gains from selling a residential apartment (with attached land) or a vehicle. Monthly filing and payment by the 15th of the month following the transaction month.
Social security (employee) 1% 2%
Social security (employer) 2% 2%
Social security annual cap $212,544 —

Withholding rates

Withholding rates
ZA South Africa GE Georgia
Dividends 20% 5%
Interest 15% 5%
Royalties 15% 5%

Other taxes

Other taxes
ZA South Africa GE Georgia
Corporate tax 27% 15%
Inheritance tax 25% 0%
Wealth tax — —

Tax features

Tax features
ZA South Africa GE Georgia
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 Yes

Special regimes

Special regimes
ZA South Africa GE Georgia
Digital nomad tax regime No Yes
Nomad regime details — No dedicated nomad income-tax regime. Foreign-source salary and freelance income of Georgian tax residents is generally outside the territorial base. The “Remotely from Georgia” program was a temporary entry initiative, not a tax exemption statute.
Non-dom regime No No

Active special regimes in South Africa

Active special regimes in Georgia

Residency and filing

Residency and filing
ZA South Africa GE Georgia
Residency threshold 91 days 183 days
Filing deadline October 23 March 31
Extension deadline January 22 —
Automatic extension No No
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. Tax resident if physically present in Georgia for 183 or more days in any continuous 12-month period ending in the current tax year. Residency is determined per calendar tax year without carrying prior-year days forward.
Filing notes For the 2026 filing season (2026 year of assessment), non-provisional individuals must file by 23 October 2026; provisional taxpayers by 22 January 2027. E-filing via SARS eFiling or SARS MobiApp. Deadlines shift slightly each year per SARS notices. Annual personal return due 31 March for the prior calendar year when income is not taxed at source. Small Business Status holders file monthly by the 15th of the following month. Entrepreneur individuals may pay estimated PIT in four instalments (15 May, 15 July, 15 September, 15 December). E-filing via rs.ge.
Exit tax details Deemed disposal of worldwide assets at market value upon ceasing tax residency. CGT applies on deemed gain. —
CFC rules details Residents are taxed on attributable income from controlled foreign companies under the participation exemption and other Income Tax Act rules. —
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