Corporate Income Tax Return
Annual income tax return for Egyptian companies, filed electronically with the ETA.
Finn tracks your Egypt deadlines
AccountsOS tracks your tax and filing deadlines, keeps the books and handles invoicing for Egypt businesses, in plain English. Ask Finn about yours, no signup needed.
Who this applies to
- LLCs, joint stock companies, one-person companies and branches
- Simplified-regime companies under Law 6 of 2025, which report tax on turnover
What to file
The annual return showing taxable profit and corporate tax at 22.5%, or tax on turnover for a simplified-regime member.
How to file
Online, through the ETA main tax system or the e-services portal. AccountsOS does not submit to the Egyptian Tax Authority. The company or its accountant files. Finn keeps the date on your calendar, reminds you before it falls due and shows the figures from the books your accountant needs.
Payment due
Within the legal deadline, with the return.
Penalties for missing this deadline
The ETA has quoted fines of EGP 3,000 to EGP 50,000 for a return up to 60 days late and EGP 50,000 to EGP 2 million beyond that, under Law 206 of 2020 before its 2025 amendments. Confirm the current amounts with your accountant or the ETA. Late payment adds a late payment charge.
Filing checklist
- Close the books for the year
- Ask your accountant for the tax adjustments
- Confirm whether the company is in the simplified regime
- File the return and keep the receipt
- Pay the tax
Documents you'll need
- Financial statements and trial balance
- Tax adjustments from accounting to taxable profit
- Tax Registration Number and portal access
- Records of tax withheld by customers (Form 41)
- Records of tax paid during the year
Common mistakes to avoid
- Using the 31 March individual date for a company
- Assuming the simplified regime applies without an application
- Treating a Finn estimate as a filed return
- Leaving the return until the last week of April, when the portal is busiest
- Missing the four-month date when the financial year does not end on 31 December
Never miss a Egypt deadline
AccountsOS tracks every Egyptian Tax Authority (ETA) and General Authority for Investment and Free Zones (GAFI) and the Commercial Register deadline and reminds you weeks ahead.
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