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ZA

South Africa

South Africa currently ranks 47 on the Corporate Tax Haven Index, which ranks the world’s biggest enablers of global corporate tax abuse.

47

th

Corporate tax haven rankof 70 countries

Factors behind the Ranking

Jurisdictions are ranked by their Corporate Tax Haven Index value.

47

Haven score

0-100

&

chart-1-demo

0.5%

Global scale weight

175

CTHI value

0-3061

contribution to global corporate tax abuse

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0.4%

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How are ranks and values assigned?

Haven score

Wiggle room for corporate tax abuse

‘Haven Score’ indicates how much room for corporate tax abuse a jurisdiction's laws and regulations provide. A high score indicates a lot of room for corporate tax abuse.

47

What’s scored by the haven score

Jurisdiction’s laws and regulations are evaluated against more than 70 questions to arrive at a Haven Score. These questions are organised into 18 indicators, which are grouped into five indicator groups.

23

Lowest available corporate income tax rate

1 indicator

31

Loopholes and exemptions

7 indicators

88

Transparency gaps

4 indicators

64

Anti-abuse gaps

5 indicators

30

Tax treaty aggressiveness

1 indicator

haven score personality

Based on South Africa’s performance on each indicator group, see how South Africa’s Haven Score personality compares to the global Haven Score personality.

South Africa’s recent changes

Change

indicator

Current value

Current value

previous value

previous value

Global scale weight

Global financial activity hosted by the jurisdiction

‘Global Scale Weight’ is measured by looking at how much of all the investments multinational corporations made across borders - aka ‘foreign direct investments’ - entered or exited the jurisdiction.

0.5% of the financial activity conducted by multinational corporations around the world in 2024 entered or exited South Africa.

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0.5

%

South Africa’s values (USD)

$191.9B

Inward foreign direct investment

$224.5B

Outward foreign direct investment

$416.4B

Sum of inward and outward foreign direct investment

global values (USD)

$88.5T

Global total of sum of inward and outward foreign direct investment

Phantom investments

Nearly half of foreign direct investments made every year are estimated to be ‘phantom investments’. These are ‘investments’ a multinational corporation makes into a country that do not enter the country’s economy and are purely a tactic to move finances around to underpay tax.

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