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ETA Income Tax Brackets in Egypt for 2023-2024

The Egyptian Government has adopted modern platforms and been working to simplify the country’s tax system to improve the efficiency and accuracy of tax collection and payments. The nation’s taxation system is managed by the official tax body, the Egyptian Tax Authority.


The Income Tax Law No. 91 of 2005 provides guidance and support in the form of income tax tables for individuals and businesses. Taxpayers are advised to familiarize themselves with these tax tables which identify applicable tax brackets and tax rates for effective tax planning and to remain compliant with Egyptian tax laws. Different tax brackets may apply for income tax in Egypt depending on the type of taxpayer and the structures or vehicles employed.

Here you will learn about:

Headline Tax Rates in Egypt

Headline Tax Rates

Tax Rate (%)

Headline Personal Income Tax (PIT) Rate

27.5

Headline Corporate Income Tax (CIT) Rate

22.5

Personal Income Tax (PIT) Rates for Individuals in Egypt 2023-2024

The personal income tax (PIT) rates below apply to individuals and sole traders. Income tax is imposed on the total net income of individuals for any income earned in Egypt. Where a resident individual earns income outside Egypt but their center of commercial, industrial or professional activities lies within Egypt, this income will also be taxed. Non-resident individuals, on the other hand, are taxed on any income earned in Egypt.

Personal Income Tax (PIT) Rates for Individuals

Taxable Income (EGP)

Tax Rate (%)

From 1 to 40,000

0

40,000 to 55,000

10

55,000 to 70,000

15

70,000 to 200,000

20

200,000 to 400,000

22.5

400,000 to 1,200,000

25

More than 1,200,000

27.5

Personal Income Tax Due Dates

Personal Income Tax (PIT) Due Dates

PIT return due date

31 March

PIT estimated payment due dates

Within the 15 days of the subsequent month following the date of payment.

Corporate Income Tax Rates in Egypt 2023-2024

Corporate Income Tax (CIT) Rates

Company Type

Tax Rate (%)

General businesses

40.55%

Suez Canal Authority

Egyptian Petroleum Authority

Central Bank of Egypt

40%

Corporate Income Tax Due Dates

Corporate Income Tax (CIT) Due Dates

CIT return due date

Within four months from the end of the financial year.

CIT final payment due date

Within four months from the end of the financial year.

CIT estimated payment due dates

Taxpayers in Egypt can pay tax in advanced instalments. This means taxpayers pay 60% of the tax they declared for the previous year (or an estimate for the current year) in three equal instalments to the Egyptian Tax Authority.

If taxpayers opt for this advanced payment method, they don't have to follow the local tax withholding rules on their income, meaning no local withholding tax will be applied on their income.

Capital Gains Tax for Corporations in Egypt

These are the applicable capital gains tax (CGT) rates.

Capital Gains Tax (CGT) Rates

Recipient

CGT (%)

Listed Shares

Unlisted Shares/Securities

Foreign Shares/Securities

Resident

10

22.5

22.5

Non-Resident

22.5

Withholding Tax Rates for Corporations in Egypt

Withholding tax (WHT) is imposed on both residents and non-residents in Egypt. WHT rates may vary for non-resident corporations in treaty countries based on the double taxation treaties signed by the treaty member country. 

Payments that may be subject to WHT include the payment of dividends, interest, royalties and services by a domestic corporation to foreign or non-resident bodies.

Resident and Non-Resident Withholding Tax (WHT) Rates

Recipient

WHT (%)

Dividends

Interest

Royalties

Resident

5 or 10

Non-Resident

5 or 10

20

20

Value Added Tax Rates in Egypt

Value-Added Tax (VAT)

Tax Rate (%)

Standard VAT

14

How QuickBooks Can Help With Your Taxes in Egypt?

FAQs about ETA Income Tax Brackets

View more global tax tables and tax brackets on our Tax Tables Hub