Egypt Corporate Income Tax
Detailed corporate income tax rates and rules for Egypt in 2026.
Corporate TaxEGP
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%
How Egypt Corporate Tax compares
Egypt’s corporate tax rate of 22.5% is the 113th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and Africa’s regional average of 27.1%.
Egypt
22.5%
Africa average
27.1%
Global average
22.2%
