Egypt vs Chinese Taipei
Corporate Tax Comparison
Time of Update: Egypt: 4/05/2026 / Chinese Taipei: 4/05/2026
Compare Egypt and Chinese Taipei corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Egypt vs Chinese Taipei Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Egypt
Chinese Taipei
General CIT Rate:
22.5
General CIT Rate:
20
CIT Return Due Date:
Within four months after the end of the fiscal year.
CIT Return Due Date:
No later than the fifth month after the end of the tax year.
CIT Payment Due Date:
Within four months after the end of the fiscal year.
CIT Payment Due Date:
No later than the fifth month after the end of the 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:
CIT is expected to be paid in the ninth month of the enterprise's fiscal year.
Withholding Tax (WHT)
Egypt
Chinese Taipei
Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
21/15/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Egypt
Chinese Taipei
General Capital Gain Tax Rate:
0, 10 or 22.5
General Capital Gain Tax Rate:
Capital gains are generally taxed at the standard CIT rate of 20%. Securities gains are exempt from CIT but subject to IBT at 12% (TWD 600,000 deduction; 50% exempt if held over 3 years). Real estate transactions are subject to the Joint Property Tax System 2.0 at 15%–45% based on holding period (for properties acquired after January 1, 2016). Capital losses may be carried forward for 5 years.
Effective Tax Rate (ETR)
Egypt
Chinese Taipei
Composite Effective Average Tax Rate:
20.81%
Composite Effective Average Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
14.44%
Composite Effective Marginal Tax Rate:
N/A
