Egypt

An individual is an Egyptian tax resident if they have a permanent home in Egypt, are present in Egypt for more than 183 days (continuous or intermittent) within 12 months, or are an Egyptian performing duties abroad while paid from an Egyptian treasury.

The tax year is the calendar year. Individuals must submit an annual tax return by 31 March following the end of the fiscal year, while tax on employment income is withheld monthly at source and employers file quarterly statements in January, April, July, and October.

The same bracket schedule that applies to residents also applies to non-residents on income they receive from an Egyptian treasury or against work performed in Egypt, with both groups entitled to an annual EGP 20,000 salary tax exemption.

Deductible items include social insurance contributions, private insurance-fund contributions, and life, health, and pension insurance premiums, capped at the lower of 15% of net revenue or EGP 10,000. Every resident employee also receives an annual personal allowance of EGP 20,000, though Egypt has no family allowances.

VAT returns are filed on a monthly basis.

Exported goods and services are zero-rated, subject to conditions; Instruction No. 45 of 2025 confirms full input VAT recovery specifically for exported services that meet its criteria. Egypt's VAT law separately maintains a list of exempt goods and services, and input VAT tied to either the exempt list or to schedule-tax items is neither recoverable nor refundable.