Liechtenstein vs Egypt
Corporate Tax Comparison
Time of Update: Liechtenstein: 4/05/2026 / Egypt: 4/05/2026
Compare Liechtenstein and Egypt corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Liechtenstein vs Egypt Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Liechtenstein
Egypt
General CIT Rate:
12.5
General CIT Rate:
22.5
CIT Return Due Date:
July 1st (may be postponed)
CIT Return Due Date:
Within four months after the end of the fiscal year.
CIT Payment Due Date:
Within 30 days of receiving the evaluation.
CIT Payment Due Date:
Within four months after the end of the fiscal year.
CIT Estimated Payment Due Date:
Under normal circumstances, CIT expected payments will not be due. Exceptions: If the application date is extended beyond June 30th, temporary invoices will be provided based on the last assessment.
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)
Liechtenstein
Egypt
Resident Withholding Tax (Dividend/Interest/Royalty):
0
Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Liechtenstein
Egypt
General Capital Gain Tax Rate:
The capital gains from the sale of stocks are tax-free. However, capital gains from the sale of real estate are subject to a separate assessed real estate profit tax of up to 24%.
General Capital Gain Tax Rate:
0, 10 or 22.5
Effective Tax Rate (ETR)
Liechtenstein
Egypt
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
20.81%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
14.44%
