Egypt vs Malaysia
Corporate Tax Comparison
Time of Update: Egypt: 4/05/2026 / Malaysia: 4/05/2026
Compare Egypt and Malaysia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Egypt vs Malaysia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Egypt
Malaysia
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:
From the date when the account is closed, within seven months.
CIT Payment Due Date:
Within four months after the end of the fiscal year.
CIT Payment Due Date:
The last day after seven months from the date of account closure.
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:
Prepaid taxes are to be paid in 12 monthly installments.
Withholding Tax (WHT)
Egypt
Malaysia
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):
0/0 - 15/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Egypt
Malaysia
General Capital Gain Tax Rate:
0, 10 or 22.5
General Capital Gain Tax Rate:
Generally, capital gains do not require taxation, except for the income generated from the disposal of real properties located in Malaysia, which is subject to RPGT (up to 30%).
Effective Tax Rate (ETR)
Egypt
Malaysia
Composite Effective Average Tax Rate:
20.81%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
14.44%
Composite Effective Marginal Tax Rate:
