

Australia vs Egypt
Corporate Tax Comparison
Time of Update: Australia: 3/24/2026 / Egypt: 4/05/2026
Compare Australia and Egypt corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Australia vs Egypt Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Australia
Egypt
General CIT Rate:
30%, with a reduced rate of 25% for small to medium businesses
General CIT Rate:
22.5
CIT Return Due Date:
15th day of the seventh month following the end of the income year
CIT Return Due Date:
Within four months after the end of the fiscal year.
CIT Payment Due Date:
First day of the sixth month following the end of the income year.
CIT Payment Due Date:
Within four months after the end of the fiscal year.
CIT Estimated Payment Due Date:
Monthly or quarterly.
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)
Australia
Egypt
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/10/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Australia
Egypt
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (30%)
General Capital Gain Tax Rate:
0, 10 or 22.5
Effective Tax Rate (ETR)
Australia
Egypt
Composite Effective Average Tax Rate:
28.50%
Composite Effective Average Tax Rate:
20.81%
Composite Effective Marginal Tax Rate:
28.56%
Composite Effective Marginal Tax Rate:
14.44%
