How capital gains tax works in Egypt
Egypt removed income tax on listed-securities gains in July 2026 after a decade of suspensions. Buyers and sellers each pay half-per-mille stamp duty instead — 0.1% total per round trip.
Unlisted-share gains lost their stamp duty and face income tax only: progressive bands to 27.5% for individuals and 22.5% for companies. Non-residents stay exempt on listed shares and treasury-paper gains.
Treasury-bill interest is not exempt — residents face 20% withholding. The old 10% listed-gains charge belongs to history.
Tax rates at a glance
- Listed gains
- 0%Exempt
- Stamp buyer
- 0.05%
- Stamp seller
- 0.05%
- T-bill interest
- 20%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
InvestorsCrypto holdersTradersHigh earnersFamily offices
Watch out for
- Exemption covers listed gains, not listed income. Dividends still face 10% or 5% withholding with their own relief lanes.
- Unlisted paperwork decides the base. Share-purchase agreements, capital records and valuations set bands that stamp duty never did.
- Treasury-paper gains versus interest differ sharply. Non-resident gains escape while resident interest pays 20% — check which leg any return sits on.
- Pre-July-2026 guides quote the dead 10%. Any source taxing listed gains at 10% in 2026 describes repealed law.
Frequently asked questions
Does Egypt tax capital gains?
Listed-share gains are exempt since July 2026 with tiny stamp duties. Unlisted gains follow income bands to 27.5% or 22.5% corporate.
Are stock market gains taxed in Egypt?
No income tax on listed gains since July 2026 — just 0.05% stamp duty each side per trade.
Are treasury bills tax-free in Egypt?
Gains can be exempt for non-residents, but resident interest faces 20% withholding. Gains and interest follow different rules.