Top income tax
27.5%
Worldwide system
Corporate tax
22.5%
VAT
14.0%
standard rate
Tax residency
183 days
59 tax treaties
Egypt tax profile
Data year: 2025
- Tax system
- Worldwide Residents taxed on worldwide income if center of commercial/industrial/professional activities is in Egypt. Non-residents taxed on Egypt-sourced income only.
- Top PIT rate
- 27.5%
- Corporate tax rate
- 22.5%
- VAT
- 14.0%
- Capital gains tax
- 10.0% Listed shares: 10% on gains (was suspended, now active). Unlisted shares: gains included in taxable income. Real property gains: 2.5% of sale price.
- Social security (employee)
- 11.0%
- Social security (employer)
- 18.8%
- Dividend withholding
- 10.0%
- Interest withholding
- 20.0%
- Royalty withholding
- 20.0%
- Treaty count
- 59
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| EGP 0 | EGP 40,000 | 0.0% |
| EGP 40,000 | EGP 55,000 | 10.0% |
| EGP 55,000 | EGP 70,000 | 15.0% |
| EGP 70,000 | EGP 200,000 | 20.0% |
| EGP 200,000 | EGP 400,000 | 22.5% |
| EGP 400,000 | EGP 1,200,000 | 25.0% |
| EGP 1,200,000 | and above | 27.5% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if has a permanent home in Egypt, or stays in Egypt for a continuous or intermittent period of at least 183 days, or has center of commercial, industrial, or professional activities in Egypt.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 31
Sources
- PwC Worldwide Tax Summaries - Egypt (accessed Mar 23, 2026) PIT, CIT, VAT, withholding rates