France vs Egypt
Corporate Tax Comparison
Time of Update: France: 4/02/2026 / Egypt: 4/05/2026
Compare France and Egypt corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
France vs Egypt Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
France
Egypt
General CIT Rate:
Standard rate: 25%; qualifying small corporations may benefit from 15% on the first EUR 42,500 of taxable profits.
General CIT Rate:
22.5
CIT Return Due Date:
About the fiscal year ending on December 31st, until the end of May of the following year.
CIT Return Due Date:
Within four months after the end of the fiscal year.
CIT Payment Due Date:
About the fiscal year ending on December 31 and May 15 of the following year.
CIT Payment Due Date:
Within four months after the end of the fiscal year.
CIT Estimated Payment Due Date:
By way of installment payments in four installments (i.e., for the fiscal year ending on December 31, must be submitted and paid on March 15, June 15, September 15, and December 15).
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)
France
Egypt
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
France
Egypt
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
0, 10 or 22.5
Effective Tax Rate (ETR)
France
Egypt
Composite Effective Average Tax Rate:
23.66
Composite Effective Average Tax Rate:
20.81%
Composite Effective Marginal Tax Rate:
15.38
Composite Effective Marginal Tax Rate:
14.44%
