Tax system in Egypt
Egypt taxes residents on Egyptian income plus foreign income where Egypt is the business centre. Presence over 183 days, a permanent home or treasury-paid duties abroad each trigger residence.
Salary bands run 0% to 27.5% with a EGP 20,000 personal exemption, plus 11% employee social insurance to monthly caps. Companies pay 22.5% standard with turnover lanes for small firms to EGP 20 million.
Listed-share gains went fully exempt in July 2026 with tiny stamp duties replacing the old 10%. Unlisted gains follow income bands, dividends cost 10% or 5% listed, and VAT is 14%.
Tax rates at a glance
- Income tax
- 0% - 27.5%Progressive
- Wealth tax
- 0%
- Inheritance tax
- 0%
- Capital gains tax
- 0% / bands
- Corporate tax
- 22.50%
- Dividend tax
- 10% / 5%
- VAT
- 14%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
EmployeesExpatsInvestorsFoundersCross-border groups
Watch out for
- Egypt is not low-tax at the top. The 27.5% band plus 11% social insurance makes high salaries firmly taxed.
- Lower bands phase out for high earners. The zero and 10% slices assume income under set steps — verify the step table before modelling.
- Treasury-bill interest is not exempt. The 20% withholding on government-paper interest surprises savers expecting sovereign shelter.
- The July 2026 capital package rewrote listed-market tax. Any guide quoting 10% share gains describes the repealed regime.
Frequently asked questions
Is Egypt a high-tax country?
For top salaries, moderately: 27.5% plus social insurance. But listed shares are exempt, small firms get turnover lanes, and VAT is 14%.
Does Egypt have a wealth tax?
No. Egypt levies no net wealth tax, though property disposal and built-property taxes apply.
Which taxes matter most in Egypt?
The main ones are progressive salary tax with social insurance, 22.5% corporate tax, exempt listed gains, 10% or 5% dividends and 14% VAT.