Egypt Tax Rates 2026: Personal Income Tax, Corporate Tax, VAT & Withholding Tax
Updated: 2 September 2026
Egypt taxes individual income under progressive bands and applies a standard corporate income tax rate of 22.5%. The standard VAT rate is 14%. This guide summarises the principal current rates, allowances, withholding rules and filing dates under Egyptian tax law.
Egypt Personal Income Tax Rates
Income Tax Law No. 91 of 2005, as amended, applies progressive rates from 0% to 27.5%. Law No. 7 of 2024 revised Article 8 and introduced income-dependent bracket treatment. The EGP 40,000 zero-rate band is available only where annual net income does not exceed EGP 1.2 million.
| Annual net income level | Applicable statutory progression |
|---|---|
| Up to EGP 600,000 | 0% to EGP 40,000; 10% over 40,000-55,000; 15% over 55,000-70,000; 20% over 70,000-200,000; 22.5% over 200,000-400,000; 25% above 400,000. |
| Over EGP 600,000 to 700,000 | 10% up to EGP 55,000; then 15%, 20%, 22.5% and 25% through the corresponding bands. |
| Over EGP 700,000 to 800,000 | 15% up to EGP 70,000; then 20%, 22.5% and 25% through the corresponding bands. |
| Over EGP 800,000 to 900,000 | 20% up to EGP 200,000; then 22.5% to EGP 400,000 and 25% above EGP 400,000. |
| Over EGP 900,000 to 1.2 million | 22.5% up to EGP 400,000 and 25% above EGP 400,000. |
| Over EGP 1.2 million | 25% up to EGP 1.2 million and 27.5% on the excess. |
Personal Allowance and Tax-Exempt Income
A resident employee is generally entitled to an annual personal allowance of EGP 20,000. The first EGP 40,000 may fall within the 0% bracket where the taxpayer's annual income does not exceed EGP 1.2 million. Statutory deductions can also apply to qualifying social insurance contributions and certain qualifying life, health and pension insurance contributions, subject to limits.
Examples of income or benefits that may be exempt, subject to the conditions in the law, include qualifying pensions and end-of-service payments, employees' profit shares and certain collective in-kind employee benefits such as workplace meals, group transport, health care, required work tools or uniforms, and qualifying employer-provided accommodation.
Tax Residence and Expatriates
An individual may be treated as Egyptian tax resident if the person has a permanent home in Egypt, stays in Egypt for more than 183 days continuously or intermittently during a 12-month period, or meets another statutory residence condition. Applicable double-tax treaties can affect the result.
Non-residents are generally taxed on Egyptian-source income and remuneration for work performed in Egypt, subject to the Income Tax Law and any applicable double-tax treaty.
Corporate Income Tax Rate in Egypt
The standard corporate income tax rate is 22.5% of net taxable profits. Resident companies are generally taxed on worldwide income, while non-resident entities are generally taxed on income attributable to an Egyptian permanent establishment. Special rates or regimes may apply to specified activities and public-sector entities, including oil exploration operations.
Withholding Tax in Egypt
| Payment | General domestic rate | Key point |
|---|---|---|
| Dividends | 5% or 10% | Generally 5% for dividends from EGX-listed shares and 10% for unlisted shares, subject to statutory conditions. |
| Interest to non-residents | Generally 20% | Treaty relief or specific statutory treatment may apply. |
| Royalties to non-residents | Generally 20% | May be reduced under an applicable double-tax treaty. |
| Services to non-residents | Generally 20% | Treaty protection may alter the treatment, particularly for services performed outside Egypt without an Egyptian permanent establishment. |
Egypt has a broad double-tax treaty network. Treaty rates and entitlement conditions should be checked before applying a reduced withholding rate.
VAT Rate in Egypt
The standard value-added tax rate is 14% under VAT Law No. 67 of 2016, as amended. Certain goods and services may be exempt, zero-rated or subject to special schedule treatment. Law No. 149 of 2026 made further amendments to the VAT legislation, so transaction-specific treatment should be checked against the current law and Egyptian Tax Authority guidance.
Capital Gains Tax
Capital gains treatment depends on the taxpayer and the asset. For companies, gains may be taxed at 22.5%, while specified securities transactions can have different treatment. For individuals, gains on unlisted securities may fall under the progressive personal income tax rates, while special rules apply to listed Egyptian Exchange securities and non-residents. Law No. 151 of 2026 introduced further changes affecting capital-gains and securities taxation.
Tax Returns, Reporting and Payment Deadlines
Individuals: the annual income tax return is generally due by 31 March following the relevant tax year. Employment tax is generally withheld at source, with employer reporting and reconciliation obligations.
Companies: a corporate income tax return is generally due within four months after the end of the company's financial year. A company with a 31 December year-end therefore generally files by the end of April of the following year. VAT returns are generally filed monthly.
Egypt has progressively moved tax administration to electronic systems, including electronic returns, invoicing and receipts. Taxpayers should use the current Egyptian Tax Authority procedures and forms applicable to their registration status.