Egypt vs Luxembourg
Corporate Tax Comparison
Time of Update: Egypt: 4/05/2026 / Luxembourg: 4/05/2026
Compare Egypt and Luxembourg corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Egypt vs Luxembourg Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Egypt
Luxembourg
General CIT Rate:
22.5
General CIT Rate:
23.87% (CIT, solidarity surtax, and municipal business tax [Luxembourg City, from tax year 2025])
CIT Return Due Date:
Within four months after the end of the fiscal year.
CIT Return Due Date:
December 31 of the following year.
CIT Payment Due Date:
Within four months after the end of the fiscal year.
CIT Payment Due Date:
At the end of the month following the receipt of the tax assessment receipt.
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:
Quarterly installment payment.
Withholding Tax (WHT)
Egypt
Luxembourg
Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Egypt
Luxembourg
General Capital Gain Tax Rate:
0, 10 or 22.5
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraint.
Effective Tax Rate (ETR)
Egypt
Luxembourg
Composite Effective Average Tax Rate:
20.81%
Composite Effective Average Tax Rate:
23.24%
Composite Effective Marginal Tax Rate:
14.44%
Composite Effective Marginal Tax Rate:
18.09%
