North Africa
Egypt tax rates 2026
A moderate-rate system. Income tax is progressive up to 27.5%, the corporate rate is 22.5%, and VAT is 14%. There is no wealth tax and no inheritance tax.
Worldwide (residence-based)
Last verified
The taxes
| Personal income (top) | 27.5%Income tax is progressive. The top rate applies to annual income above EGP 1.2m, and high earners lose the benefit of the lower brackets. |
|---|---|
| Corporate income | 22.5% |
| Capital gains | Gains on EGX-listed shares are taxed at 10%. Gains on unlisted shares, and other gains, are taxed as ordinary income. Real-estate disposals are taxed at 2.5% on gross proceeds. |
| VAT | 14% |
| Dividends (WHT) | 5%–10% |
| Interest (WHT) | 20% |
| Royalties (WHT) | 20% |
| Social security (employee) | 11% |
| Social security (employer) | 18.75% |
| Wealth tax | None |
| Inheritance / estate | None |
| Property tax | Real-estate tax runs at roughly 10% of annual rental value, with some exemptions. |
| Other | Stamp duty applies on securities transfers and various documents. |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
A special regime for new arrivals
The system is quasi-territorial. Residents are taxed on foreign income only when their centre of commercial, industrial or professional activity is in Egypt. For a passive investor, this works out to be effectively territorial.
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.
Ways to relocate to Egypt
The residency and citizenship routes that lead here, weighed against the tax picture above.