Seychelles vs Egypt
Corporate Tax Comparison
Time of Update: Seychelles: 4/06/2026 / Egypt: 4/05/2026
Compare Seychelles and Egypt corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Seychelles vs Egypt Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Seychelles
Egypt
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).
General CIT Rate:
22.5
CIT Return Due Date:
The due date for corporate income tax returns is typically six months after the end of the financial year.
CIT Return Due Date:
Within four months after the end of the fiscal year.
CIT Payment Due Date:
Corporate income tax payments are generally due six months after the end of the financial year, in line with the return filing deadline.
CIT Payment Due Date:
Within four months after the end of the fiscal year.
CIT Estimated Payment Due Date:
Businesses are required to make quarterly estimated tax payments to manage their tax liabilities effectively.
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)
Seychelles
Egypt
Resident Withholding Tax (Dividend/Interest/Royalty):
0/NA/NA
Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Seychelles
Egypt
General Capital Gain Tax Rate:
Capital gains are not subject to tax in Seychelles.
General Capital Gain Tax Rate:
0, 10 or 22.5
Effective Tax Rate (ETR)
Seychelles
Egypt
Composite Effective Average Tax Rate:
23.20%
Composite Effective Average Tax Rate:
20.81%
Composite Effective Marginal Tax Rate:
17.33%
Composite Effective Marginal Tax Rate:
14.44%
