Tax
Income tax under Law 91/2005 and VAT under Law 67/2016
Corporate income tax is levied at 22.5 per cent with higher rates for oil and gas, personal income tax is progressive, and VAT at 14 per cent replaced the older general sales tax in 2016.
Key rules
- Jurisdiction — Egyptian Tax Authority. Law 206/2020 unified procedure, assessment and appeal across the separate tax statutes.
- Deadline — Corporate returns are due within four months of the financial year end
- Deadline — VAT returns are filed monthly, by the end of the following month
Governing law
- Income Tax Law 91/2005
- Value Added Tax Law 67/2016
- Unified Tax Procedures Law 206/2020
- Stamp Duty Law 111/1980
In practice
Law 206/2020 is the practical entry point for compliance work because it consolidated filing, assessment, objection and appeal procedures that were previously scattered across each tax's own statute, and it mandated e-invoicing, which has changed enforcement more than any rate change. Objections go first to internal committees and then to appeal committees before reaching the courts, and skipping a stage is fatal to the appeal. Withholding obligations on payments to non-residents are broad and are a common source of unexpected liability for foreign suppliers, subject to Egypt's substantial treaty network. Oil and gas operations are taxed at a materially higher rate under separate provisions.