Egypt Tax & Investment Guides
16 guides covering Egyptian taxation, personal income tax (IIT 0–25%), VAT 14%, corporate tax 22.5%, capital gains tax, real estate tax 2.5%, social insurance Law 148/2019, NASS pension, and key investment topics.
Personal Tax & Residency
Progressive IIT 0–25%, personal allowance EGP 45,000, 183-day residency test
Egypt Personal Income Tax Guide 2026 — Progressive IIT Brackets 0–25% Under Law 91/2005
Egyptian personal income tax for 2026. Progressive rates from 0% to 25%, EGP 45,000 personal allowance, wage and salary tax under Law 91/2005, social insurance deductions, and simplified filing for individuals.
Egypt Tax Residency Guide — 183-Day Rule, Tie-Breaker, Exit Tax (2026)
Egypt tax residency rules for 2026 — the 183-day physical presence test, the Egyptian nationality test for certain Egyptians working abroad, the double tax treaty tie-breaker provisions, and the exit rules (no formal exit tax but obligations continue for 1 year after departure).
VAT & Indirect Tax
VAT 14%, VAT returns, exemptions, and electronic filing via Taxtab
Egypt Tax Filing Guide — Returns, Deadlines, eFiling (2026)
Egypt tax filing requirements for 2026 — annual tax return due March 31 (individuals, for prior calendar year) and April 30 (corporations), monthly VAT returns within 2 months of period end, withholding tax returns (monthly/quarterly), eFiling via Egypt Tax Authority Taxtab portal, salary tax deducted by employer via monthly payroll, Tax Card (TIN) required.
Egypt VAT Guide 2026 — Standard Rate 14%, Exemptions, Registration Threshold, and E-Filing
Egyptian Value Added Tax (VAT). Standard rate 14%, zero-rating for exports, exemptions for healthcare and education, EGP 500k registration threshold, and e-filing via the Egyptian Tax Authority portal for 2026.
Business & Corporate Tax
Corporate tax 22.5%, company registration, free zone exemptions
Egypt Business Registration Guide — Commercial Registry, Tax, VAT, GAFI (2026)
Egypt business registration for 2026 — Commercial Registry (Ministry of Supply), Tax Authority registration (TIN), VAT registration (>EGP 500k threshold), Social Insurance Office registration, General Authority for Investment (GAFI) for investment incentives, free zone vs domestic company, branch vs subsidiary.
Egypt Corporate Tax Guide 2026 — Standard Rate 22.5%, Free Zone Exemptions, Transfer Pricing Rules
Egyptian corporate income tax for 2026. Standard 22.5% rate, 0% for certain free zones, 5–10% for oil and gas, OECD-aligned transfer pricing rules since 2021, thin capitalisation 4:1 D/E ratio, and investment incentives.
Egypt Cross-Border Tax Guide — Residency, Treaty Network, Free Zones (2026)
Egypt cross-border tax rules for 2026 — tax residency at 183+ days in Egypt, worldwide income for residents and source-only for non-residents, treaty network of 60+ countries including most OECD, foreign tax credit (unilateral and treaty), special regimes for free zone companies, Special Economic Zones (SEZs), and Golden License investors.
Investment & Savings
Capital gains, dividends 10% WHT, interest 20% WHT, crypto regulation, NASS pension
Egypt Capital Gains Tax Guide 2026 — CGT on Listed Shares Suspended, Unlisted Shares at 22.5%, Tobin Tax on Stock Exchange
Egyptian capital gains tax for 2026. Listed shares exempt from CGT (suspended 2017–2027 per Law 206/2020), unlisted shares at 22.5% corporate rate or 10% for individuals, property CGT at 2.5% if held under 5 years, and Tobin tax of 0.1–0.15% on stock exchange transactions.
Egypt Crypto Tax Guide — Cryptocurrency Regulation and Taxation (2026)
Egypt cryptocurrency regulation and taxation for 2026 — crypto not officially recognised as currency (Central Bank of Egypt prohibits trading, 2018 warning), no clear crypto tax framework, trading effectively illegal for banks and payments, black market capital gains potentially at CGT 10-22.5%, mining not regulated, e-commerce and crypto businesses face scrutiny, 2024-2026 regulatory developments with a draft law under review.
Egypt Investment Income Guide 2026 — Dividends 10% WHT, Interest 20% WHT, Mutual Fund Exemptions, Bond Taxation
Egyptian investment income taxation for 2026. Dividend withholding tax at 10%, interest income at 20% WHT, bank deposit interest exemption up to EGP 1,000, government bond taxation at 15–20%, and special mutual fund tax treatment.
Egypt Pension Guide — NASS Defined Benefit Pension (2026)
the Egypt state pension under NASS (National Organization for Social Insurance) for 2026 — defined benefit formula of 1/45 of average wage × years of service (up to 80% of wage), retirement age 60 (male) / 55-60 (female), minimum 15 contribution years, early retirement at 55 with reduced benefit, supplementary Shamel schemes.
Property & Wealth Tax
Real estate tax 2.5% of rental value, rental income tax, no wealth tax, inheritance rules
Egypt Inheritance and Gift Tax Guide 2026 — No Inheritance Tax, No Gift Tax, Registration Fees on Real Estate Transfers
Egyptian inheritance and gift taxation for 2026. No inheritance tax, no gift tax (abolished 2006), real estate inheritance registration fees of 3–5%, step-up basis for CGT on inherited property, and familial transfer exemptions.
Egypt Property Tax Guide 2026 — Real Estate Tax 2.5% of Annual Rental Value, Rental Income Tax, Registration Fees
Egyptian property and real estate taxes for 2026. Annual real estate tax at 2.5% of rental value, rental income tax at 10% after 50% deduction, building permit fees, and property registration costs.
Egypt Rental Income Tax Guide — Residential and Commercial Property (2026)
Egypt rental income taxation for 2026 — 10% of gross rent after 50% mandatory deduction for expenses (effectively 5% of gross rent), building tax at 2.5% of annual rental value, old lease law (pre-1996) vs new lease law (free market), commercial vs residential different treatment, non-resident landlord subject to 10% WHT on rent.
Egypt Wealth Tax Guide 2026 — No Wealth Tax, Real Estate Tax as Primary Holding Cost, Stamp Tax on Transactions
Egyptian wealth taxation for 2026. Egypt has no annual wealth tax, no net worth tax, and no solidarity tax. The primary annual holding cost for assets is the real estate tax at 2.5% of rental value. Stamp taxes apply to financial transactions, bank accounts, and documents.
Employment & Social Security
Social insurance 11% employee, 18.75% employer, Law 148/2019
Egypt Calculators (9)
Free calculators for Egyptian salary, tax, and personal finance.
Egypt Salary
Net pay after income tax and social insurance.
Egypt VAT
VAT 14% net/gross calculator.
Egypt Corporate Tax
Corporate tax 22.5% on profits.
Egypt CGT
10–22.5% on unlisted shares and assets.
Egypt Social Insurance
Law 148/2019 contributions breakdown.
Egypt Real Estate Tax
2.5% of annual rental value.
Compound Interest
Project investment growth.
Mortgage Calculator
Full amortization schedule.
50/30/20 Budget
Needs, wants, savings split.