---
title: "Moving to Egypt 2026: visas, requirements and tax"
url: https://settleanywhere.com/countries/egypt/
lang: en
updated: 2026-10-12
---

The pyramids of Giza rising from the desert

# Moving to Egypt

1 way to move to Egypt in our guide: 1 business / startup route.

No digital nomad visa. Tax for newcomers: [Egypt: personal income tax scale 0-27.5% on income realised in Egypt](https://settleanywhere.com/countries/egypt/tax/), Egypt-source basis. Checked against official sources on 12 October 2026.

**Longest first stay:** **1 year** Investor residence

**Tax angle:** **Egypt-source basis** Egypt: personal income tax scale 0-27.5% on income realised in Egypt (Law 91 of 2005 as amended by Law 7 of 2024)

Egypt offers a residence route tied to setting up or joining a business, with the permit handled through GAFI and the Interior Ministry. It is a place where the paperwork follows the project, not the other way around.

Founders and partners in an Egyptian company Owners of an establishment on the Commercial Register People who want residence tied to a running project Investors comfortable with GAFI and Interior Ministry review

## Business / Startup · 1

### [Investor residence](https://settleanywhere.com/countries/egypt/investor-residence-investment-law/)

**First stay:** 1 yr

[Details](https://settleanywhere.com/countries/egypt/investor-residence-investment-law/)

## Tax

You are resident if you have a permanent home in Egypt or stay more than the day threshold in the records. The published base covers salaries, commercial or industrial activity, professional or non-commercial activity and real estate, including services performed in Egypt and pay from an Egyptian-resident employer even if the work is done abroad. Foreign-source income falls outside that base in the published text.

Standard rules

### [Egypt: personal income tax scale 0-27.5% on income realised in Egypt (Law 91 of 2005 as amended by Law 7 of 2024)](https://settleanywhere.com/countries/egypt/tax/#tax-eg-income-tax-egypt-source)

Egypt-source basis

Foreign-source income: Egypt-source basis

**Details**

- Limit: EGP 40k/yr ≈ $760

Individuals, resident or not, are taxed on net income realised in Egypt on a scale of 0% up to EGP 40,000, (≈ $760) then 10%, 15%, 20%, 22.5%, 25% and 27.5% above EGP 1,200,000, (≈ $22,800) after a personal exemption of EGP 20,000 (≈ $380) a year; for net income above EGP 600,000 (≈ $11,400) the lower bands are progressively withdrawn. An individual is resident with a permanent home in Egypt or by staying more than 183 days within twelve months.

#### Taxed on

Net income realised in Egypt from salaries, commercial or industrial activity, professional or non-commercial activity and real estate (Art. 6); Egyptian-source income includes services performed in Egypt and pay from an employer resident in Egypt even if the work is done abroad (Art. 3). Salaries are taxed on annual pay after the EGP 20,000 (≈ $380) personal exemption and the employee's social insurance share; annual net income is rounded down to the nearest EGP 10 (≈ $0).

#### Who it applies to

- Resident individual: permanent home in Egypt; or stay in Egypt of more than 183 days, continuous or intermittent, within twelve months; or an Egyptian performing duties of his job abroad paid from the Egyptian treasury (Art. 2).
- Non-residents are taxed on the same scale on income realised in Egypt.

#### Exclusions

- Foreign-source income of an individual is outside the Article 6 base of the law.
- Pensions, end-of-service gratuities and certain allowances are exempt from salary tax.

#### Limits

- EGP 40,000 a year (≈ $760) · Net income up to this amount is taxed at 0% (scale in force from 1 March 2024 for salaries, from the tax period ending after 21 February 2024 for business and professional income).
- EGP 55,000 a year (≈ $1,040) · 10% on the part of net income above EGP 40,000 (≈ $760) up to this amount.
- EGP 70,000 a year (≈ $1,330) · 15% on the part above EGP 55,000 (≈ $1,040) up to this amount.
- EGP 200,000 a year (≈ $3,800) · 20% on the part above EGP 70,000 (≈ $1,330) up to this amount.
- EGP 400,000 a year (≈ $7,600) · 22.5% on the part above EGP 200,000 (≈ $3,800) up to this amount.
- EGP 1,200,000 a year (≈ $22,800) · 25% applies on the part of net income from EGP 400,000 (≈ $7,600) up to this amount; 27.5% applies on the part above it.
- EGP 600,000 a year (≈ $11,400) · Net income above this amount loses the lower bands in steps: for EGP 600,000 (≈ $11,400) to 700,000 the 0% band is dropped and 10% starts at EGP 1 (≈ $0); 700,000 to 800,000 starts at 15%; 800,000 to 900,000 starts at 20%; 900,000 to 1,200,000 starts at 22.5% (then 25% above EGP 400,000 (≈ $7,600)); above 1,200,000 income pays 25% up to EGP 1,200,000 (≈ $22,800) and 27.5% above.
- EGP 20,000 a year (≈ $380) · Annual personal exemption of the taxpayer (Art. 13(1) as replaced by Law 7 of 2024).
- EGP 16,700 a month (≈ $320) · Maximum insurable wage for social insurance contributions from 1 January 2026 (minimum EGP 2,700 (≈ $51)).

#### Days in the country

- More than 183 days in twelve months, continuous or intermittent · Staying in Egypt more than 183 days makes a natural person resident (Art. 2); a permanent home in Egypt is an alternative limb.

#### Tax residence

Residence depends on a permanent home in Egypt or more than 183 days in Egypt within twelve months (Art. 2); the scale applies equally to residents and non-residents on Egyptian-source income.

#### Visas

A residence permit does not set tax status; the permanent-home and 183-day tests do.

#### Other taxes

Value added tax, stamp duty and social insurance apply separately. Social insurance contributions are calculated on the insurable wage between EGP 2,700 (≈ $51) and EGP 16,700 (≈ $320) a month in 2026 (National Organization for Social Insurance, Law 148 of 2019).

Checked against official sources on 12 Oct 2026 [Change log](https://settleanywhere.com/changes/)

[Full page →](https://settleanywhere.com/countries/egypt/tax/)

Checked against official sources on 12 Oct 2026 [Change log](https://settleanywhere.com/changes/)

**No digital nomad visa in Egypt.** See [nomad visas elsewhere](https://settleanywhere.com/visas/digital-nomad/).

## Arriving in Egypt: first steps

1. Submit the GAFI residence form; the permit is granted under GAFI board rules with Interior Ministry approval.
2. Keep the project and your position in it current, since the permit is revoked if you leave the company or the company or establishment is struck off.
3. Note that foreign workers on the project are limited to a share of project workers, extendable within the rules.
4. Treat tax registration and immigration as separate steps; the income tax base applies to income realised in Egypt.

## Questions people ask

### Can I move to Egypt by starting a business?

Egypt has 1 business or startup route. [Investor residence](https://settleanywhere.com/countries/egypt/investor-residence-investment-law/) gives a first stay of 1 year that can be renewed.

## Compare with

[🇲🇦 Morocco](https://settleanywhere.com/countries/morocco/) [🇿🇦 South Africa](https://settleanywhere.com/countries/south-africa/) [🇲🇺 Mauritius](https://settleanywhere.com/countries/mauritius/) [🇨🇻 Cabo Verde](https://settleanywhere.com/countries/cabo-verde/) [🇰🇪 Kenya](https://settleanywhere.com/countries/kenya/) [🇷🇼 Rwanda](https://settleanywhere.com/countries/rwanda/) [🇸🇨 Seychelles](https://settleanywhere.com/countries/seychelles/) [🇿🇲 Zambia](https://settleanywhere.com/countries/zambia/)

≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.

**Sources (1)**

## Official sources

1. [2025 Investment Climate Statements: Egypt](https://www.state.gov/reports/2025-investment-climate-statements/egypt) · U.S. Department of State · checked 2026-10-10 · published 2025
