What is Corporate income tax (Egypt)?
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.
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Current Rate (Calendar year by default. The return is due by 30 April, or within four months of the end of a different financial year.)
22.5% of taxable profit. Special rates apply to the Central Bank, the Egyptian General Petroleum Corporation, the Suez Canal Authority and oil and gas exploration.
Example
A company with EGP 1,000,000 of taxable profit owes EGP 225,000 of corporate tax.
How Corporate income tax (Egypt) works in Egypt
The tax is administered by the Egyptian Tax Authority. The company files its annual return electronically by 30 April for a 31 December year-end and pays the tax within the legal deadline. Late filing and late payment carry fines and a late payment charge under the Unified Tax Procedures Law 206 of 2020, amended by Law 7 of 2025. Adjustments from accounting profit to taxable profit are worked out by the company's accountant.
Related terms
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.
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.
The number that identifies a taxpayer with the Egyptian Tax Authority, printed on the tax card. ETA documents show it as nine digits.
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