Egypt vs Panama
Corporate Tax Comparison
Time of Update: Egypt: 4/05/2026 / Panama: 4/04/2026
Compare Egypt and Panama corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Egypt vs Panama Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Egypt
Panama
General CIT Rate:
22.5
General CIT Rate:
25
CIT Return Due Date:
Within four months after the end of the fiscal year.
CIT Return Due Date:
Three months after the end of the fiscal year.
CIT Payment Due Date:
Within four months after the end of the fiscal year.
CIT Payment Due Date:
Tax payments must be made within three months after the end of the respective accounting period.
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:
6 months, 9 months, and 12 months after the end of the tax year.
Withholding Tax (WHT)
Egypt
Panama
Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
5, 10 - 20/NA/NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5, 10 - 20/12.5/12.5
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Egypt
Panama
General Capital Gain Tax Rate:
0, 10 or 22.5
General Capital Gain Tax Rate:
Return on investment sees Panama Company tax summary.
Effective Tax Rate (ETR)
Egypt
Panama
Composite Effective Average Tax Rate:
20.81%
Composite Effective Average Tax Rate:
23.33%
Composite Effective Marginal Tax Rate:
14.44%
Composite Effective Marginal Tax Rate:
18.47%
