# What is Corporate income tax (Egypt)?

Country: 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.

## 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.

Source: https://assets.mof.gov.eg/files/815597c0-07b5-11ef-9b16-dbd2831de27f.pdf

## Related terms

- [Egyptian Tax Authority (ETA)](https://accounts-os.com/eg/glossary/eta-egypt)
- [Simplified regime (Law 6 of 2025)](https://accounts-os.com/eg/glossary/simplified-regime-egypt)
- [Tax Registration Number (TRN)](https://accounts-os.com/eg/glossary/tax-registration-number-egypt)