Africa Common Law
Founders pursuing a JSE or AltX listing, South Africa
The JSE is Africa's largest exchange and offers AltX for growth companies, with a participation exemption on qualifying outbound dividends. Crypto friendly local banking is available, and a provincial gambling board route exists for regulated gaming.
JSE / AltXParticipation exemptionCrypto banking
Start setup {placement} 4 min · no card required
Corp tax
27%
Fastest setup
2 weeks
Tax treaties
80
Region
Africa
What you'll need
- No resident director required
- Local registered office required
- Economic-substance test applies
- Minimum capital: ZAR 1
- Administrative language: English
- Legal system: Common law
Tax and treaty profile
- Corporate tax 27%
- Tax treaties 80
- VAT rate 15%
- Withholding on dividends 20%
Key treaty partners
UKUSAGermanyNetherlandsMauritiusIndia
Banking and payments
- Banking is straightforward
- Stripe supported
- Wise supported
- Crypto banking available
- EMI license framework available
Considerations
If tax efficiency or capital mobility is the binding constraint
South Africa runs a 27% CIT, 20% dividends withholding, exchange controls under SARB and remains on the FATF grey list (since 2023). For lower tax and free capital flows:
FATF grey list27% CITSARB exchange controls