Egypt has a capital gain tax rate of 0, 10, or 22.5%, depending on the type of gain. Taxpayers have the option to use the prepayment method, where they can pay 60% of the previous year's declared tax or the estimated amount for the current year in three installments. This exempts them from complying with local income withholding tax rules. The general corporate income tax rate is 22.5%, and the general value-added tax rate is 14%. The due date for estimated tax payments and tax returns is within four months after the end of the fiscal year. Withholding tax rates for non-residents on dividends, interest, and royalties range from 5-10%, while for residents, it is not applicable.
Egypt Tax Brief
Time of Update 4/05/2026
Egypt Corporate Income Tax (CIT)
Egypt Withholding Tax (WHT)
Egypt Value-Added Tax (VAT)
Egypt Capital Gain Tax (CGT)
Egypt Effective Tax Rate (ETR)
Composite Effective Marginal Tax Rate:
14.44%
Additional info
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TKEG Expat™ (Test) Egypt Corporate Tax Guide
1.
Egypt Corporate Income Tax (CIT)
The corporate income tax rate is set at 22.5%, with returns and final payments due within four months from the end of the financial year. Taxpayers have the option to use an advance payment method where they can pay 60% of the previous year’s tax or an estimate in three equal installments.
2.
Egypt Personal Income Tax (PIT)
Personal income tax has a headline rate of 27.5%, with returns due by March 31. The final payment date is not specified, but payments are generally due within 15 days after each month for those receiving employment income.
3.
Egypt Value-Added Tax (VAT)
Value-added tax (VAT) is levied at 14%, applicable to most goods and services. A reduced rate of 5% applies to machinery and equipment used for industrial production, while some basic goods and services are exempt. VAT is also applied to imported goods and services, with a reverse charge mechanism for non-resident providers.
4.
Egypt Customs Duties
Customs duties in Egypt vary based on the type of goods being imported, ranging from 0% to 60%. Rates can be higher for luxury goods like cars or alcoholic beverages, reaching up to 135%. VAT is also imposed on imported goods, calculated at 14% of the customs value.
5.
Egypt Capital Gains Tax (CGT)
Capital gains tax rates in Egypt differ based on the source of the gains. For corporate entities, rates can be 0%, 10%, or 22.5%. For individuals, the rates range from 0% to 27.5%, depending on the specific nature of the capital gain.
