# How is salary tax calculated and paid in Egypt?

Last updated: 25 October 2026
Country: Egypt
Category: Payroll

**Quick answer:** 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.

## Detailed explanation

## Calculation

The ETA unified payroll system annualises pay, deducts the EGP 20,000 personal exemption and the employee social insurance share, applies the Article 8 brackets and prorates the result.

## Payment and returns

- Pay the tax within 15 days after the month
- File Form 4 in January, April, July and October
- Simplified-regime members file payroll returns annually

## How AccountsOS helps

Finn tracks the dates and posts payroll journals from your payroll report. It does not quote bracket amounts from memory.

Source: https://eta.gov.eg/ar/node/1382

## Real-world examples

### First hire

A company adds its first employee; Finn adds the monthly and quarterly payroll dates.

## Common mistakes to avoid

- Taxing monthly pay without annualising

## Frequently asked questions

### What is the personal exemption?

EGP 20,000 a year.

## Practical tips

- Use the ETA payroll system for every calculation

## Related questions

- [What social insurance does an employer pay in Egypt?](https://accounts-os.com/eg/questions/what-social-insurance-does-an-employer-pay-in-egypt)