Egypt Capital Gains Tax
Detailed capital gains tax rates and rules for Egypt in 2026.
Capital GainsEGP
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.
Standard Rate
10%
Exemptions
- Gains on shares listed on the Egyptian Exchange were previously exempt but are now taxable at 10%
- Gains on real estate held for personal use may be exempt under certain conditions
- Gains from mergers and acquisitions may qualify for deferral
How Egypt Capital Gains compares
Egypt’s capital gains tax rate of 10% is the 115th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and Africa’s regional average of 14.1%.
Egypt
10%
Africa average
14.1%
Global average
13.8%
