Egypt Tax Rates
Egypt operates a progressive personal income tax system with rates up to 27.5%. As the second-largest economy in Africa and the largest in North Africa, Egypt's tax system is administered by the Egyptian Tax Authority (ETA). The country has a 22.5% corporate tax rate, 14% VAT, and offers special economic zone incentives. Egypt has undertaken significant tax reforms in recent years to modernize its fiscal system.
Top Income Tax Rate
27.5%
Corporate Tax Rate
22.5%
VAT / Sales Tax
14%
Capital Gains Tax
10%
Detailed Tax Information
Income Tax Brackets
Egypt imposes progressive personal income tax on resident individuals' worldwide income. Rates range from 0% on the first EGP 40,000 to 27.5% on income exceeding EGP 1.2 million. A personal exemption of EGP 15,000 is available. Employment income is taxed at source through withholding. Non-residents are taxed only on Egyptian-sourced income. Self-employed individuals file annual returns and make advance tax payments.
| Income Range | Tax Rate |
|---|---|
| E£0 – E£40K | 0% |
| E£40K – E£55K | 10% |
| E£55K – E£70K | 15% |
| E£70K – E£200K | 20% |
| E£200K – E£400K | 22.5% |
| E£400K – E£1.2M | 25% |
| E£1.2M+ | 27.5% |
Corporate Tax
Resident companies are taxed at 22.5% on worldwide income. Oil and gas exploration companies pay 40.55%. Suez Canal Authority, Egyptian General Petroleum Corporation, and Central Bank of Egypt pay 40%. Companies in free zones may benefit from tax exemptions for specified periods. Investment incentives include deductions of up to 50% of investment costs in certain underdeveloped regions. Egypt has introduced transfer pricing rules aligned with OECD guidelines.
Standard Rate
22.5%
Capital Gains Tax
Capital gains from the disposal of shares listed on the Egyptian Exchange are taxed at 10%. Unlisted shares and other capital assets are also subject to capital gains tax at 10% for residents. Non-residents are taxed at 10% on gains from Egyptian securities. Real estate capital gains from developed land and buildings are subject to a 2.5% tax on the gross sale price.
Rate
10%
VAT / Sales Tax
Egypt's VAT is levied at 14% on most goods and services. Essential food items, healthcare services, and educational services are exempt or zero-rated. A reduced rate of 5% applies to machinery and equipment for production purposes. Registration is mandatory for businesses with annual turnover exceeding EGP 500,000. Egypt modernized its VAT system in 2016, replacing the general sales tax.
Standard Rate
14%
Cryptocurrency Tax
Egypt does not have specific legislation addressing cryptocurrency taxation. The Central Bank of Egypt has historically discouraged cryptocurrency trading, and Islamic authorities have issued warnings. However, no formal ban exists, and general tax principles would apply to gains from crypto transactions. Income from crypto trading could be subject to income tax, and capital gains on crypto disposals could fall under capital gains tax provisions.
Tax Treaties
Egypt has an extensive network of approximately 60 double taxation agreements. These treaties generally reduce withholding tax rates on dividends, interest, and royalties. Egypt's treaty network covers most major trading partners and many African and Middle Eastern countries.
Treaty Network
60
Double taxation agreements
Major treaty partners:
Key Details
Relocate to Egypt
See how much you could save by moving here from your current country.
+$4K
Tax in United States
$24K
24.4% effective
Tax in Egypt
$21K
20.8% effective
You Save
14.8%
less tax annually
US Citizens: Important Note
US citizens are taxed on worldwide income regardless of residence. You'll still need to file US taxes, though the Foreign Earned Income Exclusion and Foreign Tax Credit may reduce your liability.
