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