Egypt vs Israel
Corporate Tax Comparison
Time of Update: Egypt: 4/05/2026 / Israel: 4/04/2026
Compare Egypt and Israel corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Egypt vs Israel Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Egypt
Israel
General CIT Rate:
22.5
General CIT Rate:
23
CIT Return Due Date:
Within four months after the end of the fiscal year.
CIT Return Due Date:
Within five months 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:
If the remaining balance is paid before the end of the first month after the end of the tax year, the taxpayer should be completely exempt from any interest and linkage differences.
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:
Taxpayers must prepay their taxes on a monthly basis before the 15th of each month. According to a fixed percentage of the company's turnover, there are 12 months of prepayments, or based on the previous year's tax assessment, there are 10 months of payments starting from the second month of the company's tax year.
Withholding Tax (WHT)
Egypt
Israel
Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Egypt
Israel
General Capital Gain Tax Rate:
0, 10 or 22.5
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Egypt
Israel
Composite Effective Average Tax Rate:
20.81%
Composite Effective Average Tax Rate:
21.47%
Composite Effective Marginal Tax Rate:
14.44%
Composite Effective Marginal Tax Rate:
16.63%
