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.
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%
- 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
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.
Frequently asked
What is the income tax rate in Egypt?
The top marginal personal income tax rate in Egypt is 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.
What is the corporate tax rate in Egypt?
The headline corporate income tax rate is 22.5%.
Does Egypt tax capital gains?
Capital gains for individuals: 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..