Egypt vs Poland
Corporate Tax Comparison
Time of Update: Egypt: 4/05/2026 / Poland: 4/05/2026
Compare Egypt and Poland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Egypt vs Poland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Egypt
Poland
General CIT Rate:
22.5
General CIT Rate:
19
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 tax year.
CIT Payment Due Date:
Within four months after the end of the fiscal year.
CIT Payment Due Date:
Three months 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:
Monthly installments are to be paid off by the 20th of the following month.
Withholding Tax (WHT)
Egypt
Poland
Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/19/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
19/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Egypt
Poland
General Capital Gain Tax Rate:
0, 10 or 22.5
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Egypt
Poland
Composite Effective Average Tax Rate:
20.81%
Composite Effective Average Tax Rate:
15%
Composite Effective Marginal Tax Rate:
14.44%
Composite Effective Marginal Tax Rate:
-9.47%
