Egypt Accounting Questions Answered

What is the corporate tax rate in Egypt?

Egyptian companies pay corporate income tax at 22.5% of taxable profit. The return is due by 30 April for a calendar-year company.

How does the simplified tax regime under Law 6 of 2025 work?

Businesses with annual turnover up to EGP 20 million can pay income tax as a percentage of turnover, from 0.4% up to 1.5%, instead of on profit.

How are dividends taxed in Egypt?

Dividends distributed by companies carry a 10% tax, or 5% on shares listed on the Egyptian Exchange, with no deduction for costs.

When is the company tax return due in Egypt?

By 30 April for a calendar-year company, or within four months of the end of the financial year. Individuals file by 31 March.

Can I issue an ETA e-invoice from AccountsOS?

No. AccountsOS does not issue ETA e-invoices or e-receipts. A PDF invoice from AccountsOS is not an Egyptian tax invoice.

How do I set up a company in Egypt?

Form the company through GAFI's incorporation services, enter it in the Commercial Register, then register with the ETA for a Tax Registration Number.

What is the VAT rate in Egypt and when must I register?

The general VAT rate is 14%. Registration is mandatory once sales in the last 12 months reach EGP 500,000.

When is the VAT return due in Egypt?

Form 10 is filed during the month after each monthly tax period, so the December return is due by 31 January.

How is salary tax calculated and paid in Egypt?

Pay is annualised, the EGP 20,000 personal exemption and the employee's social insurance share are deducted, and the Article 8 brackets apply. The employer pays within 15 days after the month.

What social insurance does an employer pay in Egypt?

Contributions under Law 148 of 2019 are shared between employer and employee on the insurable wage, which runs from EGP 2,700 to EGP 16,700 a month in 2026.