Egypt vs Ireland
Corporate Tax Comparison
Time of Update: Egypt: 4/05/2026 / Ireland: 4/04/2026
Compare Egypt and Ireland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Egypt vs Ireland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Egypt
Ireland
General CIT Rate:
22.5
General CIT Rate:
Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).
CIT Return Due Date:
Within four months after the end of the fiscal year.
CIT Return Due Date:
Nine months after the end of the tax accounting period.
CIT Payment Due Date:
Within four months after the end of the fiscal year.
CIT Payment Due Date:
Nine months after the end of the tax 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:
Small companies: The first installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the tax return; Large companies: The first installment should be due six months after the start of the tax accounting period, the second installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the CIT return for that period. * Not later than the 23rd of the month.
Withholding Tax (WHT)
Egypt
Ireland
Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Egypt
Ireland
General Capital Gain Tax Rate:
0, 10 or 22.5
General Capital Gain Tax Rate:
33%
Effective Tax Rate (ETR)
Egypt
Ireland
Composite Effective Average Tax Rate:
20.81%
Composite Effective Average Tax Rate:
12.36
Composite Effective Marginal Tax Rate:
14.44%
Composite Effective Marginal Tax Rate:
13.21
