Middle East · Tax guide

Egypt

Egypt taxes company profits at 22.5%, offers a simplified regime of 0.4% to 1.5% of turnover for businesses with turnover up to EGP 20,000,000, charges VAT at 14%, and requires e-invoices and e-receipts. Taxes are administered by the Egyptian Tax Authority (ETA).

Updated 1 October 2026 · 4 of 7 figures checked against official sources

Check your obligations

At a glance

Corporate income tax: 22.5%
Simplified regime: 0.4% to 1.5% of turnover
VAT: 14%
Withholding on payments abroad: 20%
Dividends: 10%

Corporate income tax and the simplified regime

Companies pay 22.5% on taxable profits, with higher rates for oil and gas and the Suez Canal Authority. The annual return is due by the end of April for a December year-end.

Businesses with annual turnover up to EGP 20,000,000 can opt for the simplified regime under Law No. 6 of 2025, paying 0.4% to 1.5% of turnover of turnover with simpler bookkeeping.

VAT, e-invoices and e-receipts

VAT is charged at 14%, with table tax on some goods. Registration is required once annual sales reach EGP 500,000, and returns are monthly.

VAT-registered businesses issue B2B e-invoices through the ETA's system, and B2C sales are moving to e-receipts in phases.

Withholding tax

Payments to non-residents for royalties, interest and services carry 20% withholding, and dividends 10%, unless a treaty lowers them.

Key dates

MonthlyVAT return and payment
QuarterlyWithholding tax statements
End of AprilAnnual corporate income tax return for December year-ends

Figures and sources

7 figures

Corporate income tax rate22.5%

Income Tax Law No. 91 of 2005 · Art. 49
Under professional review
Simplified regime tax rates0.4% to 1.5% of turnover

Law No. 6 of 2025 · Law No. 6 of 2025
Checked against the official source
Annual turnover limit for the simplified tax regimeEGP 20,000,000

Law No. 6 of 2025 (simplified regime for small and micro businesses) · Law No. 6 of 2025
Checked against the official source
VAT rate14%

VAT Law No. 67 of 2016 · Art. 2
Checked against the official source
Annual sales above which VAT registration is requiredEGP 500,000

VAT Law No. 67 of 2016 · Art. 16
Checked against the official source
Withholding on royalties, interest and services paid to non-residents20%

Income Tax Law No. 91 of 2005 · Art. 56
Under professional review
Withholding on dividends10%

Income Tax Law No. 91 of 2005 · Art. 46 bis
Under professional review

Indicative only. This assessment is a high-level overview of tax obligations in Egypt based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Egypt (an Egyptian tax adviser) before making compliance decisions.