Egypt Accounting & Tax Glossary

Egyptian companies pay corporate income tax at 22.5% of taxable profit under the Income Tax Law 91 of 2005 as amended. A business in the simplified regime under Law 6 of 2025 pays a percentage of turnover instead.

A permanent regime for businesses with annual turnover up to EGP 20 million, which pay income tax as a fixed percentage of turnover instead of on profit.

An electronic tax invoice issued through the ETA e-invoice system. Mandatory for all taxpayers for all goods and services from 15 December 2022.

The electronic receipt system for sales to final consumers (B2C), linked to point-of-sale devices and made mandatory in phases by ETA decisions.

The Egyptian Tax Authority, under the Ministry of Finance, collects income tax, VAT and salary tax and runs the e-invoice, e-receipt and unified payroll systems.

The General Authority for Investment and Free Zones, which runs company incorporation services in Egypt.

The number that identifies a taxpayer with the Egyptian Tax Authority, printed on the tax card. ETA documents show it as nine digits.

The monthly VAT return, filed with the ETA during the month after the tax period.

A tax on goods and services listed in the table attached to the VAT Law 67 of 2016, charged at the rates in that table instead of, or as well as, the general rate.

Value added tax under Law 67 of 2016. The general rate is 14%, with the Schedule Tax on listed goods and services and a list of exempt supplies.

Income tax on salaries, withheld by the employer every month through the ETA unified payroll system and paid within 15 days after the month.

Contributions under the Social Insurance and Pensions Law 148 of 2019, shared between employer and employee on the insurable wage and paid to the National Organization for Social Insurance.