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.
Tax & Payslip Guide
Understanding your taxes in Egypt — tax year January 1 – December 31.
📊 Income Tax Brackets
| Income from | Income to | Rate | Notes |
|---|---|---|---|
| 0 | 40,000 | 0% | Tax-free band. First EGP 40,000 of annual income is completely exempt from income tax. |
| 40,001 | 55,000 | 10% | EGP 40,001 to EGP 55,000 annual income. |
| 55,001 | 70,000 | 15% | EGP 55,001 to EGP 70,000 annual income. |
| 70,001 | 200,000 | 20% | EGP 70,001 to EGP 200,000 annual income. |
| 200,001 | 400,000 | 22.5% | EGP 200,001 to EGP 400,000 annual income. |
| 400,001 | 1,200,000 | 25% | EGP 400,001 to EGP 1,200,000 annual income. |
| 1,200,001 | ∞ | 27.5% | Over EGP 1,200,000 annual income. Note: the 1% solidarity surcharge (Law 2/2022) on income above EGP 600,000 was a temporary measure; it is not confirmed as active for 2026 — verify at eta.gov.eg before applying. |
🏛️ Social Contributions
National Organisation for Social Insurance (NOSI / الهيئة القومية للتأمين الاجتماعي). Covers old-age pension, disability, death benefits, and work injury. Contributions are mandatory for all employees including foreigners unless a bilateral social security agreement exempts them. The contribution base is capped at a maximum insurable salary (adjusted periodically by the government).
Employer-only contribution covering occupational accidents and work-related injuries. Rate varies by industry risk classification. The employee pays nothing for this component.
🛒 VAT Rates
VAT (Value Added Tax) was introduced in Egypt in 2016 at 13%, raised to 14% in 2017, replacing the former 10% General Sales Tax. Standard 14% applies to most goods and services. Some essential food items, medicines, and education services are either zero-rated or exempt. Services provided to non-resident clients may be zero-rated. VAT registration is required for businesses with annual turnover exceeding EGP 500,000.
🧾 Sample Payslip Decoder
🌍 Special Expat Tax Rules
Residency for tax purposes: You are considered a tax resident of Egypt if you stay 183+ days in a calendar year OR if you have a permanent domicile (home) in Egypt. Tax residents are taxed on worldwide income. Non-residents are taxed only on Egypt-sourced income. Most work permit holders become tax residents. Employer-sponsored expats typically have tax handled via payroll (withholding). For USD/EUR salary packages paid offshore by a foreign employer, a tax equalisation agreement may apply — clarify with your employer's HR.
📋 Double Tax Treaties
Egypt has double taxation avoidance agreements (DTAs) with 50+ countries including: United States, United Kingdom, Germany, France, Italy, Netherlands, Belgium, Switzerland, Austria, Greece, Cyprus, Romania, Russia, China, India, Japan, South Korea, Saudi Arabia, UAE, Kuwait, Jordan, Lebanon, Tunisia, Morocco, Algeria, Turkey, and many others. DTAs generally prevent double taxation on income such as salaries, dividends, interest, and royalties. Check with a local tax adviser for treaty application to your specific situation.
Tax & Payslip
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