Egyptian business taxes are managed by the Egyptian Tax Authority (ETA), and most filing now happens online. Here are the main pieces.
| Tax | Rate | Who it applies to |
|---|---|---|
| VAT | 14% | Businesses with sales above EGP 500,000 a year (some goods and services have special rates) |
| Corporate income tax | 22.5% | Companies, on net taxable profit |
| Simplified regime | 0.4% – 1.5% | Optional, on turnover, for businesses with turnover up to EGP 20 million (Law 6 of 2025) |
| Salary tax | 0% – 27.5% | Employees, withheld monthly by the employer |
| Social insurance | 11% + 18.75% | Employee and employer shares of the insurable wage |
| Withholding tax | varies | Deducted from payments to suppliers under the advance payment system; dividends 10% (5% listed) |
E-invoice and e-receipt
- E-invoice (B2B): every invoice to a business is signed with a digital signature and sent to the ETA portal, using registered item codes (GS1 or EGS).
- E-receipt (B2C): sales to consumers from shops and POS systems are sent to the ETA. It is being rolled out in phases to taxpayers named on ETA lists.
- Purchases not supported by valid e-invoices can be disallowed as costs, and their input VAT rejected.
Salary tax in brief
Employee social insurance (11%) and an EGP 20,000 personal exemption are deducted from annual pay. The rest is taxed in brackets from 0% to 27.5%. People earning above EGP 600,000 a year lose the lower brackets. Try it with the Egypt salary tax calculator.
The yearly cycle
- Monthly: VAT return, payroll tax and social insurance.
- Quarterly: withholding tax forms.
- Yearly: the corporate income tax return, by the end of April for December year-ends, with audited financial statements for companies.
Need professional assistance?
KasemCPA can review your numbers, build the model properly or set it up in Odoo.