Egypt vs Gibraltar
Corporate Tax Comparison
Time of Update: Egypt: 4/05/2026 / Gibraltar: 4/05/2026
Compare Egypt and Gibraltar corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Egypt vs Gibraltar Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Egypt
Gibraltar
General CIT Rate:
22.5
General CIT Rate:
15% from 1 July 2024 (previously 12.5%). Utility and energy providers and corporations abusing a dominant position: 20%.
CIT Return Due Date:
Within four months after the end of the fiscal year.
CIT Return Due Date:
CIT returns are due nine months after the date of the company's financial year end.
CIT Payment Due Date:
Within four months after the end of the fiscal year.
CIT Payment Due Date:
The final balance (being the actual tax liability less any payments made on account) is due by the date of filing the return (i.e. nine months after the date of the company's financial 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:
Companies are required to make payments on account of future liabilities by 28 February and 30 September in each calendar year.
Withholding Tax (WHT)
Egypt
Gibraltar
Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Egypt
Gibraltar
General Capital Gain Tax Rate:
0, 10 or 22.5
General Capital Gain Tax Rate:
N/A
Effective Tax Rate (ETR)
Egypt
Gibraltar
Composite Effective Average Tax Rate:
20.81%
Composite Effective Average Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
14.44%
Composite Effective Marginal Tax Rate:
N/A
