Egypt vs Macau SAR
Corporate Tax Comparison
Time of Update: Egypt: 4/05/2026 / Macau SAR: 4/05/2026
Compare Egypt and Macau SAR corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Egypt vs Macau SAR Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Egypt
Macau SAR
General CIT Rate:
22.5
General CIT Rate:
12
CIT Return Due Date:
Within four months after the end of the fiscal year.
CIT Return Due Date:
B group: March 31st; A group: June 30th.
CIT Payment Due Date:
Within four months after the end of the fiscal year.
CIT Payment Due Date:
The final CIT payment will be due within approximately one month after the Macau Financial Services Bureau issues the final tax assessment.
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:
Unless the amount does not exceed MOP 3,000, the tax should be paid in two equal installments in September and November. In this case, the tax payment will be requested in a lump sum in September.
Withholding Tax (WHT)
Egypt
Macau SAR
Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Egypt
Macau SAR
General Capital Gain Tax Rate:
0, 10 or 22.5
General Capital Gain Tax Rate:
Capital gains are generally subject to complementary tax at the standard rates (up to 12%). Under the territorial taxation system effective January 1, 2026, only Macau-sourced capital gains are taxed, except for MNE constituent entities that are tax residents, which remain taxable on worldwide income including property disposal gains.
Effective Tax Rate (ETR)
Egypt
Macau SAR
Composite Effective Average Tax Rate:
20.81%
Composite Effective Average Tax Rate:
11.15%
Composite Effective Marginal Tax Rate:
14.44%
Composite Effective Marginal Tax Rate:
7.17%
