Portugal vs Egypt
Corporate Tax Comparison
Time of Update: Portugal: 4/04/2026 / Egypt: 4/05/2026
Compare Portugal and Egypt corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Portugal vs Egypt Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Portugal
Egypt
General CIT Rate:
21
General CIT Rate:
22.5
CIT Return Due Date:
The last day of the fifth month after the end of the tax year.
CIT Return Due Date:
Within four months after the end of the fiscal year.
CIT Payment Due Date:
The last day of the fifth month after the end of the tax year.
CIT Payment Due Date:
Within four months after the end of the fiscal year.
CIT Estimated Payment Due Date:
Three-stage installment payments due in July, September, and December (if the tax year corresponds to the calendar year). Under certain conditions, the final installment payment may be waived.
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)
Portugal
Egypt
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Portugal
Egypt
General Capital Gain Tax Rate:
25 (same as the normal CIT rate for corporations)
General Capital Gain Tax Rate:
0, 10 or 22.5
Effective Tax Rate (ETR)
Portugal
Egypt
Composite Effective Average Tax Rate:
28.42%
Composite Effective Average Tax Rate:
20.81%
Composite Effective Marginal Tax Rate:
16.01%
Composite Effective Marginal Tax Rate:
14.44%
