Egypt vs Cyprus
Corporate Tax Comparison
Time of Update: Egypt: 4/05/2026 / Cyprus: 4/05/2026
Compare Egypt and Cyprus corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Egypt vs Cyprus Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Egypt
Cyprus
General CIT Rate:
22.5
General CIT Rate:
12.5
CIT Return Due Date:
Within four months after the end of the fiscal year.
CIT Return Due Date:
Tax due on March 31 of the second year after the calendar year.
CIT Payment Due Date:
Within four months after the end of the fiscal year.
CIT Payment Due Date:
The relevant tax is due on August 1 of the year following the calendar year.
CIT Estimated Payment Due Date:
Egyptian taxpayers have the option to use the prepayment method. This means that they can pay 60% of the previous year's declared tax (or the estimated amount for the current year) to the Egyptian Tax Authority in three installments. If they choose to do so, they do not have to comply with the local income withholding tax rules (their income will not be subjected to local withholding tax).
CIT Estimated Payment Due Date:
Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year.
Withholding Tax (WHT)
Egypt
Cyprus
Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/17/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Egypt
Cyprus
General Capital Gain Tax Rate:
0, 10 or 22.5
General Capital Gain Tax Rate:
20
Effective Tax Rate (ETR)
Egypt
Cyprus
Composite Effective Average Tax Rate:
20.81%
Composite Effective Average Tax Rate:
11.4%
Composite Effective Marginal Tax Rate:
14.44%
Composite Effective Marginal Tax Rate:
5.92%
