Corporate Tax Comparison

Belgium vs Egypt

Compare Belgium and Egypt corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Belgium: 3/24/2026 · Egypt: 4/05/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Belgium

Egypt

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Belgium: 3/24/2026 · Egypt: 4/05/2026

Corporate Income Tax (CIT)

Belgium

Egypt

General CIT Rate:

22.5

CIT Return Due Date:

The tax return form must be submitted no later than the last day of February of the tax year's fiscal year, from December 31 of the previous year to September 30 of the tax year. In other cases, the deadline for submitting the tax return form is the last day of the seventh month after the end of the fiscal year. If there are serious reasons or force majeure, the deadline can be extended.

CIT Return Due Date:

Within four months after the end of the fiscal year.

CIT Payment Due Date:

Under normal circumstances, within two months of issuing the assessment notice.

CIT Payment Due Date:

Within four months after the end of the fiscal year.

CIT Estimated Payment Due Date:

(Optional) Quarterly installment payments.

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).

Withholding Tax (WHT)

Belgium

Egypt

Resident Withholding Tax (Dividend/Interest/Royalty):

30/30/30

Resident Withholding Tax (Dividend/Interest/Royalty):

5-10/0/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

30/30/30

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

5-10/0/20

Value-Added Tax (VAT)

Belgium

Egypt

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Belgium

Egypt

General Capital Gain Tax Rate:

Capital gains are subject to the normal CIT rate (except capital gains on shares under certain conditions)：25%.

General Capital Gain Tax Rate:

0, 10 or 22.5

Effective Tax Rate (ETR)

Belgium

Egypt

Composite Effective Average Tax Rate:

25%

Composite Effective Average Tax Rate:

20.81%

Composite Effective Marginal Tax Rate:

18%-19%

Composite Effective Marginal Tax Rate:

14.44%

A Full-Service Consulting Firm Backs You Up

TKEG Expat is your trusted overseas business partner. We are the retail consulting department of THE KEITH &EVEN GROUP, a Hong Kong-based global consulting agency with access to 50 markets, covering approximately 72 percent of global GDP.
With its strategic advantages, we can connect customers to opportunities worldwide and serve them in 21 industries.

Learn More About THE KEITH & EVEN GROUP >

A Full-Service Consulting Firm Backs You Up

Corporate Clients

Do You Represent A Big Corporation Or Already Have 10 Million USD In Revenue?

If you represent a big corporation, or if your company already has more than $10 million USD in revenue, you may be interested in the enterprise solutions provided by THE KEITH &EVEN GROUP.

Enterprise Solutions >