Spain vs Egypt
Corporate Tax Comparison
Time of Update: Spain: 4/02/2026 / Egypt: 4/05/2026
Compare Spain and Egypt corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Spain vs Egypt Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Spain
Egypt
General CIT Rate:
25
General CIT Rate:
22.5
CIT Return Due Date:
Within 25 calendar days 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:
Within 25 calendar days 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:
You must pre-pay three annual tax payments within the first 20 calendar days of April, October, and December.
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)
Spain
Egypt
Resident Withholding Tax (Dividend/Interest/Royalty):
19/19/（19/24）
Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
19/19/（19/24）
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Spain
Egypt
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraint.
General Capital Gain Tax Rate:
0, 10 or 22.5
Effective Tax Rate (ETR)
Spain
Egypt
Composite Effective Average Tax Rate:
23.30
Composite Effective Average Tax Rate:
20.81%
Composite Effective Marginal Tax Rate:
18.17
Composite Effective Marginal Tax Rate:
14.44%
