Egypt vs South Africa
Corporate Tax Comparison
Time of Update: Egypt: 4/05/2026 / South Africa: 4/06/2026
Compare Egypt and South Africa corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Egypt vs South Africa Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Egypt
South Africa
General CIT Rate:
22.5
General CIT Rate:
27%
CIT Return Due Date:
Within four months after the end of the fiscal year.
CIT Return Due Date:
Within 12 months from the end of the tax year
CIT Payment Due Date:
Within four months after the end of the fiscal year.
CIT Payment Due Date:
Within 6 months after the company's tax year-end
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:
Twice a year: first payment within 6 months of year-start, second before year-end
Withholding Tax (WHT)
Egypt
South Africa
Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
20/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Egypt
South Africa
General Capital Gain Tax Rate:
0, 10 or 22.5
General Capital Gain Tax Rate:
Corporations 21.6% effective; individuals 18% effective
Effective Tax Rate (ETR)
Egypt
South Africa
Composite Effective Average Tax Rate:
20.81%
Composite Effective Average Tax Rate:
24.37%
Composite Effective Marginal Tax Rate:
14.44%
Composite Effective Marginal Tax Rate:
12.99%
