Individual Income Tax Return
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.
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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
- Sole proprietors with commercial or industrial activity
- Liberal professions
- Partners in a partnership, on their share
What to file
The individual return showing business profit and personal income tax on the Article 8 brackets. A sole proprietor reports the business profit together with any other taxable income, so the return gives the full picture for the year.
How to file
Online with the ETA. 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
With the return, within the legal deadline.
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 year's books
- Separate business and private costs
- File the return
- Pay the tax
- Confirm whether you are in the simplified regime
- Credit any tax withheld from your income at source
- Keep the filing receipt with the year's records
Documents you'll need
- Profit and loss for the year
- National ID and Tax Registration Number
- Records of tax withheld at source
- Bank statements for the year
- Sales e-invoices and e-receipts issued
Common mistakes to avoid
- Mixing private costs into the business
- Missing the earlier 31 March date
- Leaving out income from other sources
- Not keeping the receipt of the filing
- Treating the business account as personal money through the year
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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