🇪🇬 Egypt Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax 27.5% Worldwide system

Corporate tax 22.5%

VAT 14.0% standard rate

Tax residency 183 days 60 tax treaties

Egypt tax profile

Data year: 2026

Tax system: Worldwide Residents are taxed on Egypt-source income; worldwide income is also taxed when the individual’s centre of commercial, industrial, or professional activities is in Egypt. Non-residents are taxed on Egypt-source income and on income for work performed in Egypt.
Top PIT rate: 27.5%
Corporate tax rate: 22.5%
VAT: 14.0%
Capital gains tax: 10.0% Listed EGX shares (residents): 10% on gains. Unlisted shares: gains included in progressive PIT. Real property disposals: 2.5% transfer tax on total disposal value. Returns from investment funds received by individuals: flat 5%. Non-residents: no CGT on listed EGX shares; unlisted share gains generally taxed at PIT rates.
Social security (employee): 11.0%
Social security (employer): 18.8%
Social security cap (annual): EGP 200,400
Dividend withholding: 10.0%
Interest withholding: 20.0%
Royalty withholding: 20.0%
Treaty count: 60

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
EGP 0	EGP 40,000	0.0%	$0 – $810
EGP 40,000	EGP 55,000	10.0%	$810 – $1,110
EGP 55,000	EGP 70,000	15.0%	$1,110 – $1,410
EGP 70,000	EGP 200,000	20.0%	$1,410 – $4,040
EGP 200,000	EGP 400,000	22.5%	$4,040 – $8,080
EGP 400,000	EGP 1,200,000	25.0%	$8,080 – $24,240
EGP 1,200,000	and above	27.5%	$24,240 +

Days threshold: 183 days
Residency rules: Resident if the individual has a permanent home in Egypt, is present in Egypt for more than 183 days (continuous or intermittent) in a 12-month period (subject to treaty tie-breakers), or is an Egyptian national performing official duties abroad while receiving income from the Egyptian treasury.
Exit tax: No
CFC rules: No

PwC Worldwide Tax Summaries - Egypt (accessed Oct 9, 2026) PIT brackets, CIT, VAT, withholding, social insurance caps, capital gains, residency, filing
Egyptian Tax Authority - Income Tax Laws (accessed Oct 9, 2026) Income Tax Law No. 91 of 2005 and amendments
Egypt Law No. 7 of 2024 (PIT Article 8) (accessed Oct 9, 2026) Official progressive PIT rate table in force from 2024
Egyptian Tax Authority - Bilateral agreements (accessed Oct 9, 2026) Published double taxation agreements

Oct 9, 2026
- Income tax brackets updated
Refreshed 2026 data from ETA Law 7/2024 and PwC Egypt; verification date 2026-03-23→2026-10-09; data year 2025→2026; annual social security cap of 200400 added; treaty count 59→60; USD bracket equivalents added; residency and capital gains descriptions updated (https://taxsummaries.pwc.com/egypt, https://eta.gov.eg/sites/default/files/2024-03/law_no.7-2024.pdf).

AL Albania Unique Permit for Digital Mobile Workers	$610/mo
EC Ecuador Digital Nomad Visa (Visa Nómada)	$1,446/mo
ME Montenegro Digital Nomad Residence Permit	$1,460/mo
MU Mauritius Premium Visa	$1,500/mo

GE Georgia Small Business Status (1% Tax)	1%
JE Jersey High Value Resident (HVR)	1%
UZ Uzbekistan IT Park Resident Status	1%
SO Somalia Presumptive Tax Regime (PTR)	1.5%