🇪🇬 Egypt
EG / EGY #29
Nomad Score
54.0
Cities
20
Region
African Union,
Arab League,
Mediterranean,
BRICS,
Middle East,
Arab World,
Silk Road,
Fertile Crescent,
Africa,
Africa,
Northern Africa,
Next Eleven,
Developing Countries
Currency
EGP
🇪🇬 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.
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.
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 % | USD Equivalent |
|---|---|---|---|
| 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
🔗 RELATED
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