Egypt Tax Filing Guide — تقديم الإقرارات الضريبية في مصر

the tax filing and compliance procedures in Egypt for 2026. The guide covers: the annual tax return for individuals — due by March 31 for the prior calendar year; the annual tax return for corporations — due by April 30; the monthly VAT returns — due within 2 months of the end of the tax period; the withholding tax returns — filed monthly or quarterly depending on the type; the eFiling system — the "Taxtab" portal operated by the Egypt Tax Authority; the employment income taxation — the tax is deducted by the employer through the monthly payroll system; and the Tax Card (TIN) — the mandatory taxpayer identification for all the filing activities.

Annual Tax Return for Individuals — الإقرار الضريبي السنوي للأفراد

Deadline — March 31: The individual taxpayers (the "أشخاص طبيعيون") must file the annual income tax return by March 31 of the following year for the prior calendar year (the "السنة الضريبية" from January 1 to December 31). For the 2025 tax year, the return is due by March 31, 2026.
Who must file: The filing is mandatory for: (a) the Egyptian tax residents with the total income exceeding the annual exemption threshold (approximately EGP 15,000-24,000 depending on the income type in 2026), (b) the self-employed and the business owners, (c) the individuals with the non-salary income (rental, foreign-source, etc.), (d) the non-residents with the Egyptian-source income that is not fully withheld at the source.
Progressive rates — 0% to 25%: The personal income tax rates for the 2026 tax year are: (a) 0% on the first EGP 24,000 (the basic exemption), (b) 10% on the portion EGP 24,001 to EGP 48,000, (c) 15% on the portion EGP 48,001 to EGP 72,000, (d) 20% on the portion EGP 72,001 to EGP 200,000, (e) 22.5% on the portion EGP 200,001 to EGP 400,000, (f) 25% on the portion exceeding EGP 400,000.
Filing process — eFiling via Taxtab: The individual return is filed electronically through the Taxtab portal (the "منصة تكستاب" — the Egypt Tax Authority eFiling system) at https://taxtab.gov.eg. The taxpayer must: (a) create an account using the TIN (the Tax Identification Number), (b) complete the online return form, (c) attach the supporting documents (the salary certificates, the bank statements, the rental contracts), (d) submit and pay the tax due online via the "الدفع الإلكتروني" (the "e-payment") system.
Penalties for late filing: The late filing penalty is 2% per month of the tax due, up to a maximum of 60% of the tax. The late payment penalty is 1% per month on the unpaid amount.

Annual Tax Return for Corporations — الإقرار الضريبي للشركات

Deadline — April 30: The corporate taxpayers (the "شخصيات اعتبارية") must file the annual corporate income tax return by April 30 of the following year for the prior calendar year. The corporations with a non-calendar fiscal year must file within 4 months of the end of their fiscal year.
Corporate tax rate — 22.5%: The standard corporate income tax rate in Egypt is 22.5% (as of 2026). The oil and gas companies are subject to the rate of 40.55%. The Suez Canal Economic Zone (SCZone) companies may benefit from the reduced rate of 10% for the first 5 years.
Return components: The corporate tax return must include: (a) the "الميزانية العمومية" (the "balance sheet"), (b) the "قائمة الدخل" (the "income statement"), (c) the "إقرار ضريبي مصحح" (the "reconciliation statement") explaining the differences between the accounting profit and the taxable profit, (d) the "قائمة التدفقات النقدية" (the "cash flow statement") if required by the ETA.
Quarterly advance payments: The corporations must make the quarterly advance tax payments (the "دفعات مقدمة" — the "advance payments" or the "estimated tax payments") on: April 30, July 31, October 31, and January 31. Each quarterly payment is approximately 25% of the prior year's tax liability. The final balance is settled with the annual return by April 30.

Monthly VAT Returns — إقرارات ضريبة القيمة المضافة الشهرية

Deadline — within 2 months of period end: The VAT-registered entities must file the monthly VAT returns (the "إقرار ضريبة القيمة المضافة") within 2 months of the end of the tax period. For example: the January return is due by March 31, the February return by April 30, and so on.
Return content: The VAT return must report: (a) the "المبيعات الخاضعة للضريبة" (the "taxable sales") showing the output VAT collected, (b) the "المشتريات الخاضعة للضريبة" (the "taxable purchases") showing the input VAT recoverable, (c) the "صافي ضريبة القيمة المضافة" (the "net VAT payable or refundable"), (d) the "ضريبة القيمة المضافة المخصومة تحت حساب الضريبة" (the "VAT withheld at source") for the transactions subject to the WHT.
VAT refund procedure: The excess input VAT (the output VAT is lower than the input VAT) may be: (a) carried forward to the next month, or (b) refunded by the ETA upon application. The VAT refund for the exporters and the SEZ companies is processed within 60 days of the application. The domestic companies may face longer processing times of 3-6 months.

Withholding Tax Returns — إقرارات الخصم تحت حساب الضريبة

Withholding tax rates: The Egyptian WHT rates (under Law 91/2005) are: (a) 5% on the dividends paid to the resident companies (10% to the non-residents, reduced under the DTAs), (b) 15-20% on the interest (reduced under the DTAs), (c) 15-25% on the royalties (reduced under the DTAs), (d) 1% on the supplies from the non-registered VAT suppliers (under the VAT WHT rules), (e) 10% on the services provided by the individuals.
Filing frequency — monthly or quarterly: The WHT returns are filed: (a) monthly by the large taxpayers (the "ممولين كبار") within 30 days of the month end, (b) quarterly by the small and medium enterprises within 30 days of the quarter end. The WHT payments must be made at the time of the filing through the e-payment system.
WHT certificate — شهادة الخصم الضريبي: The withholding agent must issue the "شهادة الخصم الضريبي" (the "WHT certificate") to the payee within 30 days of the withholding. The certificate is the basis for the payee's tax credit claim in their annual return. The failure to issue the certificate may result in the penalty of EGP 5,000-20,000.

eFiling — Taxtab Portal — منصة تكستاب

Taxtab.gov.eg: The Egypt Tax Authority's Taxtab portal (the "منصة تكستاب للإقرارات الإلكترونية") is the unified eFiling platform for: the income tax, the VAT, the withholding tax, and the stamp duty. The portal is accessible at https://taxtab.gov.eg and requires the TIN and the password for the login.
Digital signature: The tax returns must be digitally signed using the "التوقيع الإلكتروني" (the "digital signature" or the "electronic signature") issued by the "الهيئة المصرية للبريد" (the "Egyptian Postal Authority" — "البريد المصري") or the "الجهاز القومي للاتصالات" (the "National Telecom Regulatory Authority — NTRA"). The digital signature is valid for 3 years and must be renewed.
Supporting documents: The following documents must be uploaded with the e-return: (a) the "شهادة الأجور" (the "salary certificate") from the employer (for the individuals), (b) the "كشف بنكي" (the "bank statement") for the foreign remittances, (c) the "عقود الإيجار" (the "lease contracts") for the rental income, (d) the "عقود التوريد" (the "supply contracts") for the corporate returns.

Salary Tax — Employer Withholding — الخصم الضريبي من المرتبات

Monthly payroll deduction: The employer is responsible for the deduction of the income tax from the employee's salary through the monthly payroll system (the "نظام المرتبات الشهرية"). The employer calculates the tax using the "الجدول التصاعدي" (the "progressive tax table") and deducts the tax before the payment of the net salary.
Employer's obligations: The employer must: (a) register with the ETA as a withholding agent, (b) maintain the payroll records including the "كشف الأجور" (the "salary statement") and the "قيد العاملين" (the "employee register"), (c) remit the withheld tax to the ETA by the 15th of the following month, (d) issue the annual "شهادة الأجور" (the "salary certificate" or the "Form 12") to each employee by January 31 for the prior year, (e) file the annual withholding summary return by February 28.
Employee Tax Card — بطاقة ضريبية: The employee must provide the employer with the "بطاقة ضريبية" (the "Tax Card") at the commencement of the employment. The Tax Card contains the TIN and the tax office details. The new employees without the Tax Card must apply for the TIN through the nearest tax office.