Egypt Personal Income Tax
Detailed personal income tax rates and rules for Egypt in 2026.
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 (EGP) | 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% |
Filing Deadline
March 31 for individuals; April 30 for non-commercial income
Residency Rule
An individual is a tax resident if they have a permanent home in Egypt or if they are present in Egypt for more than 183 days in a consecutive or intermittent manner during a 12-month period.
How Egypt Income Tax compares
Egypt’s top personal income tax rate of 27.5% is the 113th highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Africa’s regional average of 32.3%.
