South Korea vs Egypt
Corporate Tax Comparison
Time of Update: South Korea: 4/04/2026 / Egypt: 4/05/2026
Compare South Korea and Egypt corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
South Korea vs Egypt Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
South Korea
Egypt
General CIT Rate:
Progressive: 10% (up to 200M KRW), 20% (200M-20B KRW), 22% (20B-300B KRW), 25% (over 300B KRW)
General CIT Rate:
22.5
CIT Return Due Date:
Mid-term tax returns: within two months from the end of the six-month period; annual tax returns: within three months from the end of the fiscal year.
CIT Return Due Date:
Within four months after the end of the fiscal year.
CIT Payment Due Date:
The submission of the declaration form (instalment payments are allowed in the case of elections).
CIT Payment Due Date:
Within four months after the end of the fiscal year.
CIT Estimated Payment Due Date:
N/A
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).
Withholding Tax (WHT)
South Korea
Egypt
Resident Withholding Tax (Dividend/Interest/Royalty):
Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
South Korea
Egypt
General Capital Gain Tax Rate:
25 (the same as the normal CIT rate for corporations over 300B KRW taxable income)
General Capital Gain Tax Rate:
0, 10 or 22.5
Effective Tax Rate (ETR)
South Korea
Egypt
Composite Effective Average Tax Rate:
24.87%
Composite Effective Average Tax Rate:
20.81%
Composite Effective Marginal Tax Rate:
22.0%
Composite Effective Marginal Tax Rate:
14.44%
