Egypt vs Chinese Mainland
Corporate Tax Comparison
Time of Update: Egypt: 4/05/2026 / Chinese Mainland: 4/04/2026
Compare Egypt and Chinese Mainland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Egypt vs Chinese Mainland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Egypt
Chinese Mainland
General CIT Rate:
22.5
General CIT Rate:
25%
CIT Return Due Date:
Within four months after the end of the fiscal year.
CIT Return Due Date:
For annual CIT declaration, it should be submitted within five months after the end of the tax year. For monthly or quarterly temporary CIT declaration, it should be submitted within 15 days after the end of each month/quarter.
CIT Payment Due Date:
Within four months after the end of the fiscal year.
CIT Payment Due Date:
Within five months 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:
Quarterly or monthly installment payments should be made within 15 days after the end of each month/quarter.
Withholding Tax (WHT)
Egypt
Chinese Mainland
Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/10/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Egypt
Chinese Mainland
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.
Effective Tax Rate (ETR)
Egypt
Chinese Mainland
Composite Effective Average Tax Rate:
20.81%
Composite Effective Average Tax Rate:
23.00
Composite Effective Marginal Tax Rate:
14.44%
Composite Effective Marginal Tax Rate:
15.59
