Egypt Tax & Filing Deadlines

Annual income tax return for Egyptian companies, filed electronically with the ETA.

Annual return for sole proprietors, professionals and partners. A sole proprietor in the simplified regime under Law 6 of 2025 pays tax on turnover instead of profit, and still reports to the ETA. Partners each file for their own share.

The monthly VAT return for every VAT registrant. Output VAT on sales is set against input VAT on purchases backed by valid e-invoices. Each registrant files every month, including months with no sales.

Simplified-regime members under Law 6 of 2025 file VAT quarterly instead of monthly. Filing quarterly is one of the reliefs of the simplified regime, together with tax on turnover and annual payroll returns. It applies only while the business uses the e-invoice and e-receipt systems.

Employers pay the salary tax they withheld each month. The tax is worked out on each employee's annual pay and spread over the months, so the unified payroll system needs the full picture of pay, allowances and the personal exemption.

The quarterly return of employees and total pay for the previous three months. Form 4 summarises the quarter's payroll. Because the unified payroll system builds it from the monthly calculations, mistakes in a month carry into the quarterly return.

The quarterly return of tax withheld or collected at source on payments to suppliers. Tax withheld or collected at source is credited to the supplier against its own tax, so the details on Form 41 have to match the supplier's registration.

Employers insure every new employee with NOSI on the actual wage. Insurance protects the employee and is part of running payroll properly. Under Law 148 of 2019 the employer registers the employee and pays contributions on the insurable wage.