Egypt vs Italy
Corporate Tax Comparison
Time of Update: Egypt: 4/05/2026 / Italy: 4/05/2026
Compare Egypt and Italy corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Egypt vs Italy Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Egypt
Italy
General CIT Rate:
22.5
General CIT Rate:
24
CIT Return Due Date:
Within four months after the end of the fiscal year.
CIT Return Due Date:
By the end of the 9th month after the end of the tax year.
CIT Payment Due Date:
Within four months after the end of the fiscal year.
CIT Payment Due Date:
The last day of the sixth month after the end of the tax 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).
CIT Estimated Payment Due Date:
Advance payment: 1) Pay 40% on the last day of the sixth month after the end of the tax year, 2) Pay 60% at the end of the eleventh month after the end of the tax year.
Withholding Tax (WHT)
Egypt
Italy
Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
26/26/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Egypt
Italy
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. For financial investments, as long as they meet the conditions stipulated by law, they can be eligible for a 95% exemption under the PEX system.
Effective Tax Rate (ETR)
Egypt
Italy
Composite Effective Average Tax Rate:
20.81%
Composite Effective Average Tax Rate:
21.18%
Composite Effective Marginal Tax Rate:
14.44%
Composite Effective Marginal Tax Rate:
-22.74%
