🇪🇬 Egypt · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
Quick answer
Egypt taxes individuals on a progressive scale on income earned in Egypt (and worldwide income where Egypt is the centre of their commercial activity). You open a tax file, employers withhold salary tax monthly, and VAT applies; the authority is the Egyptian Tax Authority.
Taxes are administered by the Egyptian Tax Authority (ETA). Companies pay corporate income tax, and VAT applies to most goods and services.
- The standard corporate income tax rate is 22.5%.
- The standard VAT rate is 14%.
- E-invoicing and electronic filing are required for registered taxpayers.
Step-by-step
- 1
Determine your tax status
Residents are taxed on Egypt-source income and, where Egypt is the centre of their commercial/professional activity, on worldwide income; non-residents on Egypt-source income.
- 2
Open a tax file
Register and obtain a tax file/number with the Egyptian Tax Authority (ETA).
- 3
Understand the taxes that apply
Identify progressive personal income tax, VAT on most goods and services (business), and social-insurance contributions.
- 4
Have salary tax withheld
Employers withhold monthly salary tax and remit it; the tax is settled through payroll for most employees.
- 5
File a return if required
File an annual income tax return if you have income beyond fully-withheld employment.
- 6
Pay, keep records and get advice
Pay any balance, keep records, and get advice on worldwide-income treatment and treaties.
Checklist
- Tax status determined (residence / centre of activity)
- Tax file/number (Egyptian Tax Authority)
- Applicable taxes identified (progressive income tax, VAT, social insurance)
- Monthly salary-tax withholding
- Annual return if required
- Balance paid
- Records kept
- Advice on worldwide-income / treaties
Official authorities
- Egyptian Tax Authority (ETA)
Tax authority — corporate tax, VAT, filing.
Frequently asked questions
Is worldwide income taxed in Egypt?
Residents are taxed on worldwide income where Egypt is the centre of their commercial or professional activity; otherwise on Egypt-source income.
Who administers tax?
The Egyptian Tax Authority (ETA).
Is salary tax withheld?
Yes — employers withhold monthly salary tax and remit it to the authority.
Official-information aggregation, not legal advice. Always verify on the authority's own site.