How vat / sales tax works in Egypt
Egyptian VAT defaults to 14% on goods and services under Law 67/2016, with schedule taxes adding fixed or percentage levies on defined goods like tobacco, alcohol, and vehicles.
Traders file monthly electronic returns, deduct input tax on compliant documentation, and run e-invoicing and e-receipt mandates by turnover wave.
Exports zero-rate, financial, health, and education supplies are largely exempt, and free-zone and import flows follow customs-integrated mechanics.
Tax rates at a glance
- Standard VAT
- 14%
- Schedule taxes
- Table-based
- Exports
- 0%
- Exempt supplies
- Exempt
- Filing rhythm
- Monthly
- E-invoicing
- Phased mandates
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
E-commerce sellersManufacturersFreelancersExpatsCross-border traders
Watch out for
- Schedule taxes stack on top of 14% for defined goods, so tobacco, alcohol, and vehicle pricing needs table-plus-rate math rather than headline reading.
- E-invoicing and e-receipt waves assign deadlines by size and sector, and missing-wave issuance invalidates buyer credits.
- Exempt finance, health, and education work blocks input recovery, repricing mixed contracting against taxable competitors.
- Real-estate transfer taxes and development levies sit beside VAT on property deals, which headline-rate planning misses.
Frequently asked questions
What is the VAT rate in Egypt?
Egypt applies 14% standard VAT in 2026 under Law 67/2016, with schedule taxes on defined goods, zero-rating for exports, and exemptions for finance, health, and education.
How often are Egyptian VAT returns filed?
Monthly through electronic returns, with e-invoicing and e-receipt mandates phasing by turnover wave and sector.
What are schedule taxes in Egypt?
Fixed or percentage levies on defined goods like tobacco, alcohol, and vehicles, applied alongside or instead of standard VAT per statutory tables.