Guatemala vs Egypt
Corporate Tax Comparison
Time of Update: Guatemala: 4/06/2026 / Egypt: 4/05/2026
Compare Guatemala and Egypt corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Guatemala vs Egypt Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Guatemala
Egypt
General CIT Rate:
System on earnings: 25% on net income;
Simplified optional system: 7% on gross income
Simplified optional system: 7% on gross income
General CIT Rate:
22.5
CIT Return Due Date:
March 31
CIT Return Due Date:
Within four months after the end of the fiscal year.
CIT Payment Due Date:
March 31
CIT Payment Due Date:
Within four months after the end of the fiscal year.
CIT Estimated Payment Due Date:
System on earnings: Quarterly instalments;
Simplified optional system: Monthly, within the first ten working days of the month.
Simplified optional system: Monthly, within the first ten working days of the month.
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)
Guatemala
Egypt
Resident Withholding Tax (Dividend/Interest/Royalty):
5/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Guatemala
Egypt
General Capital Gain Tax Rate:
10%
General Capital Gain Tax Rate:
0, 10 or 22.5
Effective Tax Rate (ETR)
Guatemala
Egypt
Composite Effective Average Tax Rate:
22.75%
Composite Effective Average Tax Rate:
20.81%
Composite Effective Marginal Tax Rate:
13.33%
Composite Effective Marginal Tax Rate:
14.44%
