How dividend tax works in Egypt
Egyptian dividends face 10% withholding for unlisted payers and 5% for listed ones, for resident and non-resident recipients alike. Residence certificates unlock treaty cuts below domestic rates.
Since July 2026, parents holding quarter capital and votes for two years receive dividends fully exempt, replacing the old 90% participation deduction. Cascading withholding in multi-tier structures is eliminated.
Small-firm turnover taxpayers enjoy dividend exemptions inside their regime. Standard companies distribute after 22.5% corporate tax.
Tax rates at a glance
- Unlisted rate
- 10%Standard
- Listed rate
- 5%
- Parent rate
- 0%
- Parent test
- 25% / 2yr
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
InvestorsHolding companiesFamily officesHigh earnersCross-border shareholders
Watch out for
- The parent lane needs both tests together. Quarter holdings under two years, or two years under a quarter, pay full rates.
- Treaty relief needs residence certificates in hand. Without TRC documentation, payers must withhold domestic rates.
- Listed versus unlisted status follows the payer. Dividends from an EGX company pay 5% even into foreign brokerage accounts.
- Small-regime exemptions stay inside the regime. Standard companies cannot borrow turnover-taxpayer dividend relief.
Frequently asked questions
Does Egypt tax dividends?
Yes, at 10% unlisted or 5% listed withholding, with full exemption for quarter-held two-year parents since 2026.
What withholding applies to dividends leaving Egypt?
Domestic 10% or 5% listed, reduced by about 60 treaties with residence certificates.
Are holding-company dividends exempt?
Fully, since July 2026, for parents with quarter capital and votes held or committed for two years.