North Africa
Egypt: tax at a glance
A moderate-rate system. Income tax is progressive up to 27.5%, the corporate rate is 22.5%, and VAT is 14%. There is no wealth tax and no inheritance tax.
Worldwide (residence-based)
Last verified
Ways to relocate to Egypt
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 27.5%Income tax is progressive. The top rate applies to annual income above EGP 1.2m, and high earners lose the benefit of the lower brackets.
- Corporate income
- 22.5%
- Capital gains
- Gains on EGX-listed shares are taxed at 10%. Gains on unlisted shares, and other gains, are taxed as ordinary income. Real-estate disposals are taxed at 2.5% on gross proceeds.
- VAT
- 14%
- Dividends (WHT)
- 5%–10%
- Interest (WHT)
- 20%
- Royalties (WHT)
- 20%
- Social security (employee)
- 11%
- Social security (employer)
- 18.75%
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- Real-estate tax runs at roughly 10% of annual rental value, with some exemptions.
- Other
- Stamp duty applies on securities transfers and various documents.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
A special regime for new arrivals
The system is quasi-territorial. Residents are taxed on foreign income only when their centre of commercial, industrial or professional activity is in Egypt. For a passive investor, this works out to be effectively territorial.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.