Corporate Tax Comparison

Egypt vs Panama

Compare Egypt and Panama corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Egypt: 4/05/2026 · Panama: 4/04/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Egypt

Panama

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Egypt: 4/05/2026 · Panama: 4/04/2026

Corporate Income Tax (CIT)

Egypt

Panama

General CIT Rate:

22.5

General CIT Rate:

CIT Return Due Date:

Within four months after the end of the fiscal year.

CIT Return Due Date:

Three months after the end of the fiscal year.

CIT Payment Due Date:

Within four months after the end of the fiscal year.

CIT Payment Due Date:

Tax payments must be made within three months after the end of the respective accounting period.

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:

6 months, 9 months, and 12 months after the end of the tax year.

Withholding Tax (WHT)

Egypt

Panama

Resident Withholding Tax (Dividend/Interest/Royalty):

5-10/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

5, 10 - 20/NA/NA

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

5-10/0/20

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

5, 10 - 20/12.5/12.5

Value-Added Tax (VAT)

Egypt

Panama

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Egypt

Panama

General Capital Gain Tax Rate:

0, 10 or 22.5

General Capital Gain Tax Rate:

Return on investment sees Panama Company tax summary.

Effective Tax Rate (ETR)

Egypt

Panama

Composite Effective Average Tax Rate:

20.81%

Composite Effective Average Tax Rate:

23.33%

Composite Effective Marginal Tax Rate:

14.44%

Composite Effective Marginal Tax Rate:

18.47%

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