🇪🇬 Egypt tax

• 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exemption of EGP 20,000 (≈ $380) a year; for net income above EGP 600,000 (≈ $11,400) the lower bands are progressively withdrawn.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. ^{1 2 3 4}

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 2026Change log