Africa
Currency
EGP
Corporate Tax
22.5%
Personal Income Tax
27.5%
VAT / GST
14%
Standard rate; 40% for Suez Canal, oil & gas; 40.55% for Central Bank.
Top rate 27.5% above EGP 400,000 (exempt up to EGP 45,000).
Standard rate since 2024 (raised from 13%).
Dividends
10%
Interest
20%
Royalties
20%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
26.0% (employer 18.75% + employee 14% on capped salary), incl. 1% social insurance.
Capital Gains Tax
10% on real estate; 0% on securities (suspended)
Inheritance / Estate Tax
0% (abolished)
Capital (Net Worth) Tax
0%
Property Tax
Real estate tax ~10% of assessed rental
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~60
Key partners: UK, France, Germany, Italy, USA, China
Broad network; withholding typically 5%–15%. Treaty with USA since 1981.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Fiscal year (1 July – 30 June)
Notes
Free zones enjoy exemptions. Stamp duty and real estate tax apply.
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