Cyprus vs Egypt
Corporate Tax Comparison
Time of Update: Cyprus: 4/05/2026 / Egypt: 4/05/2026
Compare Cyprus and Egypt corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Cyprus vs Egypt Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Cyprus
Egypt
General CIT Rate:
12.5
General CIT Rate:
22.5
CIT Return Due Date:
Tax due on March 31 of the second year after the calendar year.
CIT Return 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 Payment Due Date:
Within four months after the end of the fiscal year.
CIT Estimated Payment Due Date:
Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/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).
Withholding Tax (WHT)
Cyprus
Egypt
Resident Withholding Tax (Dividend/Interest/Royalty):
0/17/0
Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Cyprus
Egypt
General Capital Gain Tax Rate:
20
General Capital Gain Tax Rate:
0, 10 or 22.5
Effective Tax Rate (ETR)
Cyprus
Egypt
Composite Effective Average Tax Rate:
11.4%
Composite Effective Average Tax Rate:
20.81%
Composite Effective Marginal Tax Rate:
5.92%
Composite Effective Marginal Tax Rate:
14.44%
