Egypt (EG)
Egypt is one of the world's oldest civilisations — the land of the Pharaohs, the Great Pyramids of Giza, and the mighty Nile River.
Estate & Inheritance in Egypt
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Egypt's inheritance law presents a complex picture for expats. For Muslim Egyptians, Islamic Sharia law (the Law of Inheritance, Faraid / الفرائض) governs succession — this is constitutionally mandated and applies to all Egyptian Muslims regardless of where they live. For non-Muslims in Egypt (Coptic Christians, foreign Christians, foreign non-Muslims), personal status and inheritance law may be applied from the deceased's religious community or nationality. CRITICAL for expats: Egypt abolished estate duty (inheritance tax) in 2008 (Law 91/2005 abolished it, effective 2008). There is no inheritance tax in Egypt on Egyptian-based assets as of 2026. However, Egyptian assets of a foreign national may be subject to inheritance tax in their home country — this cross-border dimension requires specialist advice.
Intestacy — What Happens Without a Will
For Muslims dying intestate (without a will) in Egypt: the Sharia law of Faraid applies with mandatory fixed shares. Quranic heirs (Asab el-Faraid) receive fixed proportions: wife/wives receive 1/8 if children survive; 1/4 if no children. Son receives double the share of a daughter. Father and mother receive 1/6 each if children survive. Daughters: 1/2 (one daughter), 2/3 (multiple daughters) if no sons. For non-Muslims dying intestate: Egyptian law applies the personal status law of the deceased's religious community if Egyptian, or their national law if foreign (Egypt recognises choice of law principles in personal status). Banks require a probate court order (حكم بالإرث) and Letters of Administration to release funds to heirs.
Types of Valid Will
Islamic Will (Wasiyya)
الوصية الإسلاميةUnder Islamic law, a Muslim can bequeath by will (wasiyya) up to 1/3 of their estate to persons who are not Quranic heirs. The remaining 2/3 must be distributed according to the mandatory Faraid rules. The wasiyya cannot favour one heir over another beyond the 1/3 freedom.
Valid for all Muslim Egyptians and legally binding in Egypt. Foreign Muslims may need to ensure their Egyptian assets will be dealt with under Egyptian Islamic law or their home country law — advice required.
The 1/3 limit on will bequests is a fundamental Islamic law principle. There is no freedom of testamentary disposition beyond this for Muslims. Egyptian courts will apply Faraid to the 2/3 portion regardless of what the wasiyya says about it.
Civil Will (for Non-Muslims / Foreign Nationals)
الوصية المدنيةNon-Muslim foreigners and Egyptian non-Muslims (Coptic Christians, other Christians) have greater flexibility in creating wills. A foreign national can draft a will in their home country, have it legalised (full chain — not apostille, as Egypt is not in the Hague Convention), and it may be recognised in Egypt for their Egyptian assets. Alternatively, a will can be drafted before an Egyptian notary under Egyptian civil law.
Recognised in Egypt if properly legalised. For Egyptian property and bank accounts, Egyptian probate process required regardless.
For non-Muslim foreigners with significant Egyptian assets, an Egypt-specific will drafted with an Egyptian lawyer ensures faster, clearer administration. For Coptic Christians in Egypt: the Coptic Orthodox Church personal status court has jurisdiction for personal status matters including inheritance, applying Coptic-specific rules within the Egyptian legal framework.
Forced Heirship
For Muslims: Sharia Faraid represents an absolute forced heirship system — mandatory shares for spouses, children, and parents cannot be overridden by will. For non-Muslim foreigners: Egypt does not apply Islamic forced heirship to foreign nationals — their home country law governs to the extent recognised. However, Egyptian assets still go through Egyptian courts. EU nationals: the EU Succession Regulation 650/2012 allows EU citizens to elect their home country law for succession — but Egypt is not in the EU so this may not automatically apply to Egyptian assets. Consult an international estate planning lawyer for assets in multiple countries.
EU Succession Regulation (Brussels IV)
Egypt is not an EU member state and is not subject to the EU Succession Regulation (Brussels IV, 650/2012). EU citizens with assets in Egypt cannot rely on a single EU certificate of succession being automatically recognised in Egypt. They will need to go through the Egyptian probate process for Egyptian assets. Egyptian courts will apply Egyptian law (including Sharia for Muslims) unless the foreign national's home country law is clearly applicable to their personal status.
Inheritance Tax
Egypt abolished estate duty (inheritance tax) in 2008 through Law 91/2005, which came into full effect in 2008. As of 2026, there is NO inheritance tax on Egyptian assets transferred between any parties, regardless of their relationship to the deceased. This is a significant advantage for estate planning in Egypt. However, heirs who are tax resident in countries with worldwide estate or inheritance tax (USA, UK, France, and others) may still be liable for tax in those countries on their Egyptian inheritance. Cross-border estate planning is essential.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| All relationships (spouse, children, parents, siblings, other heirs) | N/A — no inheritance tax | 0% — Egypt abolished inheritance/estate tax in 2008. No inheritance tax applies to any inheritance of Egyptian assets regardless of value or relationship. |
IMPORTANT: While Egyptian inheritance tax is zero, confirm with your home country tax adviser whether you are liable for inheritance/estate tax in your home country on the Egyptian assets you inherit. US citizens face US estate tax on worldwide assets (threshold USD 13.6M for 2026 — only relevant for very large estates). UK nationals face UK IHT on worldwide assets of deceased UK-domiciled persons (threshold £325,000 — may be relevant). EU nationals should check their home country succession tax rules on worldwide inherited assets. French nationals face droits de succession on worldwide inheritance for French residents.
Cross-Border & Multi-Country Estates
For expats with assets in Egypt AND their home country: estate planning should address both jurisdictions simultaneously. Key actions: (1) Draft a separate Egypt-specific will for Egyptian assets with an Egyptian lawyer; (2) Ensure your home country will or estate plan addresses what happens to your Egyptian assets; (3) Consider the applicable law for inheritance in Egypt — Egyptian courts may apply Sharia for Muslims regardless of nationality; (4) If your home country levies inheritance tax, the Egyptian assets will typically be included in the taxable estate; (5) Power of Attorney given to an Egyptian-resident trusted person helps heirs administer the Egyptian estate without travelling; (6) Inform your next of kin about the existence and location of Egyptian bank accounts, property title deeds, and other asset documentation.
Certificate of Inheritance
To access a deceased person's Egyptian assets (bank accounts, property), heirs need a Probate Court Order (حكم بالإرث — Hukm bil-Irth) from the Egyptian Courts. This order: (1) identifies the legal heirs and their shares under Egyptian law; (2) must be obtained from the Personal Status Court (محكمة الأحوال الشخصية) in the governorate where the deceased was domiciled or owned assets. Process: engage an Egyptian lawyer; submit death certificate (legalised if issued abroad), marriage certificate, birth certificates, and other relevant documents; court hearing; court order issued. Timeline: 3–12 months in Cairo courts. Banks will not release funds without this order. Property transfers require the order plus Real Estate Registration Authority process.
Will Registration
Egypt does not have a national centralised will registry. Wills drafted before Egyptian notaries are stored at the notary's office. There is no equivalent of the French Fichier Central des Dispositions de Dernières Volontés (FCDDV). Best practice: store your Egyptian will with your Egyptian lawyer and inform your next of kin of the lawyer's contact details and the will's location. Keep a certified copy in your home country as well.
Living Will & Healthcare Power of Attorney
Living wills (healthcare directives / advance directives) do not have a specific legal framework in Egypt as of 2026. Medical decisions for incapacitated patients are made by family members in consultation with the medical team under Egyptian medical ethics. If you have strong wishes about end-of-life medical care, discuss these with your family and primary physician rather than relying on a legal document — Egyptian hospitals do not have a standardised system for respecting advance healthcare directives from foreigners.
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Estate & Inheritance
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