# Corporate Income Tax Return

Country: Egypt
When: By 30 April for a calendar-year company, or within four months of the end of the financial year. For 2025 the deadline was Thursday 30 April 2026.

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

## 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.

## What happens if you miss it

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.

## Submission 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 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

Source: https://www.eta.gov.eg/ar/news/alkhmys-30-abryl-2026-akhr-mwd-ltqdym-alaqrarat-aldrybyt-llashkhas-alatbaryt-alshrkat-n-am