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🇪🇬Egypt · last reviewed 2026-10-25

Egypt Tax Changes: Live Tracker

Tax changes affecting Egyptian companies, sole proprietors and employers, sourced from the Egyptian Tax Authority, the Ministry of Finance and NOSI. Where a detail still needs checking, the entry says so.

In force1 January 2025
corporate tax

Simplified regime for turnover up to EGP 20 million

Law 6 of 2025 lets small businesses pay income tax as 0.4% to 1.5% of turnover.

What changed and what to do

What changed

Businesses with annual turnover up to EGP 20 million can join a permanent simplified regime from the 2025 tax period: tax on turnover, no full audit for five years, quarterly VAT, annual payroll returns and several exemptions.

Who it affects

  • Small companies and establishments
  • Sole proprietors

What to do

Decide with your accountant whether to apply on the ETA website, and set up e-invoices and e-receipts, which are a condition.

Official source
In force1 January 2026
payroll

Insurable wage limits raised from January 2026

The monthly insurable wage is now EGP 2,700 to EGP 16,700.

What changed and what to do

What changed

The minimum rose from EGP 2,300 to EGP 2,700 and the maximum from EGP 14,500 to EGP 16,700, under the annual mechanism of Law 148 of 2019.

Who it affects

  • Every employer
  • Every insured employee

What to do

Update payroll to the 2026 limits.

Official source
In force1 January 2025
compliance

Unified Tax Procedures Law amended by Law 7 of 2025

Law 7 of 2025 amends Law 206 of 2020, including how the late payment charge is capped and a temporary tax card valid for 8 months.

What changed and what to do

What changed

The ETA issued instructions that the 30% ceiling in Article 110 of the Income Tax Law is the maximum late payment charge after applying the new Article 45 bis. The amended law also introduces a temporary tax card.

Who it affects

  • Every taxpayer that pays late
  • New businesses registering

What to do

Ask your accountant to recheck any late payment charge under the new rule.

Official source
Confirmed — upcoming26 July 2026
income tax

Capital gains on listed securities moved to stamp tax

Law 151 of 2026 amends the Income Tax Law; the ETA says capital gains on listed securities are exempt from income tax, leaving stamp tax.

What changed and what to do

What changed

Per the ETA, gains on securities listed on the Egyptian Exchange are exempt from income tax and taxed through proportional stamp tax, and market-maker activity is exempt from stamp tax. The date shown is the ETA announcement; confirm the effective date in the Official Gazette text.

Who it affects

  • Investors and companies holding listed shares

What to do

Confirm the article and effective date with your accountant before relying on it.

Official source
In force15 December 2024
payroll

Unified payroll tax system mandatory

Employers calculate salary tax through the ETA unified payroll system.

What changed and what to do

What changed

Minister of Finance Decision 386 of 2023 made the unified payroll tax system mandatory, with a final deadline of 15 December 2024. It calculates tax monthly, fills Form 4 and adds an annual settlement.

Who it affects

  • Every employer

What to do

Run payroll in the ETA system and keep its reports with your books.

Official source
Back to AccountsOS EgyptSee UK tax changes