Egypt vs Canada
Corporate Tax Comparison
Time of Update: Egypt: 4/05/2026 / Canada: 4/04/2026
Compare Egypt and Canada corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Egypt vs Canada Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Egypt
Canada
General CIT Rate:
22.5
General CIT Rate:
Federal corporate income tax: 15%. Provincial and territorial CITs range from 8% to 16%.
CIT Return Due Date:
Within four months after the end of the fiscal year.
CIT Return Due Date:
After six months from the end of the company's fiscal year.
CIT Payment Due Date:
Within four months after the end of the fiscal year.
CIT Payment Due Date:
Typically, two months after the end of the company's 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:
Tax installment payments are usually due on the last day of each month.
Withholding Tax (WHT)
Egypt
Canada
Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Egypt
Canada
General Capital Gain Tax Rate:
0, 10 or 22.5
General Capital Gain Tax Rate:
Half of the capital gains are considered as taxable capital gains, recorded as company income and taxed at the regular tax rate.
Effective Tax Rate (ETR)
Egypt
Canada
Composite Effective Average Tax Rate:
20.81%
Composite Effective Average Tax Rate:
23.74
Composite Effective Marginal Tax Rate:
14.44%
Composite Effective Marginal Tax Rate:
13.74
