Corporate Tax Comparison

Egypt vs Seychelles

Compare Egypt and Seychelles corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Published — Egypt: 2/14/2024 · Seychelles: 2/21/2024 · Time of Update — Egypt: 10/07/2026 · Seychelles: 10/01/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Egypt

Seychelles

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Egypt: 2/14/2024 · Seychelles: 2/21/2024 · Time of Update — Egypt: 10/07/2026 · Seychelles: 10/01/2026

Corporate Income Tax (CIT)

Egypt

Seychelles

General CIT Rate:

22.5

General CIT Rate:

Standard business tax: 15% on the first SCR 1 million, 25% above. Telecom, banking, insurance, alcohol & tobacco manufacturers: 25% on the first SCR 1 million, 33% above. Small business presumptive tax: 1.5% on turnover (non-VAT registered, under SCR 1M turnover).

CIT Return Due Date:

Within four months after the end of the fiscal year.

CIT Return Due Date:

The business tax return is due by 31 March, three months after the end of a calendar tax year, or within three months after the end of a substituted tax year.

CIT Payment Due Date:

Within four months after the end of the fiscal year.

CIT Payment Due Date:

The business tax balance is paid with the return: by 31 March for a calendar tax year, or within three months after the end of a substituted tax year.

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:

Business tax instalments are paid monthly under the SRC's Pay As You Go scheme, by the 21st day after the end of each month with a Business Activity Statement; the balance is paid with the return due by 31 March.

Withholding Tax (WHT)

Egypt

Seychelles

Resident Withholding Tax (Dividend/Interest/Royalty):

5-10/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0-15/NA

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

5-10/20/20

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/15

Value-Added Tax (VAT)

Egypt

Seychelles

General VAT Rate:

15%

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Egypt

Seychelles

General Capital Gain Tax Rate:

0 or 22.5

General Capital Gain Tax Rate:

Capital gains are not subject to tax in Seychelles.

Effective Tax Rate (ETR)

Egypt

Seychelles

Composite Effective Average Tax Rate:

20.81%

Composite Effective Average Tax Rate:

23.20%

Composite Effective Marginal Tax Rate:

14.44%

Composite Effective Marginal Tax Rate:

17.33%

Add TKEG Expat™ (DE) as a preferred source on Google

Google Search shows more from the sources you choose. Add this site once and its guides and updates appear more often in Top Stories when you search these topics.

Add as a preferred source

A Full-Service Consulting Firm Backs You Up

TKEG Expat™ (DE) is your trusted overseas business partner. TKEG Expat™ (DE) is a member of the TKEG Group, as is THE KEITH & EVEN GROUP, a Hong Kong-based global consulting agency with access to 50 markets covering approximately 72 percent of global GDP.
With the TKEG Group's strategic advantages, TKEG Expat™ (DE) connects customers to opportunities worldwide and serves them in 21 industries.

Learn More About THE KEITH & EVEN GROUP >

A Full-Service Consulting Firm Backs You Up

Corporate Clients

Do You Represent A Big Corporation Or Already Have 10 Million USD In Revenue?

If you represent a big corporation, or if your company already has more than $10 million USD in revenue, you may be interested in the enterprise solutions provided by THE KEITH & EVEN GROUP.

Enterprise Solutions >