Damietta

Egypt taxes income earned in Egypt, and work you physically do there counts even when the employer or clients are abroad: salary and freelance fees pay 0%–27.5%. Residents are also taxed on foreign dividends and on gains from shares not listed in Egypt, but not on foreign interest, rent or pensions. Gains on Egyptian-listed shares became tax-free in July 2026. There is no wealth or inheritance tax.

• Remote work income

  Salary from a foreign employer or fees from foreign clients

  Taxed

  0%–27.5% progressive (first EGP 40,000 at 0%, plus a EGP 20,000 personal allowance on salary)

• Investments and pensions

  Dividends, interest, gains, rent and pensions from abroad

  Taxed

  Foreign dividends and gains on shares not listed in Egypt: 0%–27.5% progressive; Egyptian dividends 5%–10%; listed Egyptian share gains exempt

• Wealth

  Net wealth and inheritance

  No wealth tax

  No inheritance tax

Tax resident after

183 days a year

Top income tax rate

27.5%

• Simplified tax regime for small projects (Law 6/2025)no fixed end

  Income tax on turnover instead of profit: 0.4% below EGP 500,000, 0.5% up to EGP 2 million, 0.75% up to EGP 3 million, 1% up to EGP 10 million and 1.5% up to EGP 20 million. It also brings exemption from stamp duty and from dividend tax on the project's profits, no withholding or advance payments, simpler books, and tax audits only after five years. You cannot leave the regime for five years after applying.

  Who qualifies: Businesses and professional activities, registered or newly registering with the Egyptian Tax Authority, whose annual turnover does not exceed EGP 20 million and that apply for it. They must file returns on time and join the e-invoice or e-receipt system. Professional consulting that earns at least 90% of its turnover from one or two clients is excluded, which can shut out a freelancer with one main foreign client. Whether a foreigner can register an activity without a work permit was not checked.

• Law No 91 of 2005 promulgating the Income Tax Law (Official Gazette No 23 (cont.), 9 June 2005) · Egyptian Tax Authority (eta.gov.eg), scan of the Official Gazette · read 2026-10-27

  Art 2 (residence: permanent home, more than 183 days in 12 months, Egyptians paid by the treasury); Art 3(a) (services performed in Egypt, including salaries, are Egyptian-source); Art 6 original text (residents and non-residents taxed on income realized in Egypt); Art 9(2) (pay from a foreign source for work done in Egypt); Art 12 (pensions not subject to salary tax); Art 16 (employee pays the tax when the employer is non-resident). In Arabic; original text, later amended.

• Presidential Decree-Law No 53 of 2014 amending the Income Tax Law and the Stamp Duty Law · Egyptian Tax Authority (eta.gov.eg), scan of the Official Gazette · read 2026-10-27

  Current Art 6 first paragraph (residents taxed on income realized in Egypt, or abroad if Egypt is the centre of their commercial, industrial or professional activity); Arts 17 and 32 (business and professional income from abroad taxed if Egypt is the centre of activity); introduced the dividend and capital gains chapters (Art 46 bis onwards)

• Law No 199 of 2020 amending the Stamp Duty Law and the Income Tax Law · Egyptian Tax Authority (eta.gov.eg), scan of the Official Gazette · read 2026-10-27

  Art 46 bis 1 (dividend tax base for resident individuals is the full amount distributed); Art 46 bis 2 (10% on Egyptian-source dividends, 5% for securities listed on the Egyptian Exchange)

• Law No 30 of 2023 amending the Income Tax Law · Egyptian Tax Authority (eta.gov.eg), scan of the Official Gazette · read 2026-10-27

  Art 46 bis (dividends received by a resident individual taxable whether realized in Egypt or abroad); Art 46 bis 2 (10%/5% rates limited to Egyptian-source dividends); Art 46 bis 4 (gain is sale price minus acquisition cost after brokerage)

• Law No 7 of 2024 amending the Income Tax Law (Official Gazette No 7 bis (A), 21 February 2024) · Egyptian Tax Authority (eta.gov.eg), scan of the Official Gazette · read 2026-10-27

  Art 8 rate table: 0% to EGP 40,000, 10%, 15%, 20%, 22.5%, 25% above EGP 400,000 and 27.5% above EGP 1,200,000, with lower bands withdrawn above EGP 600,000 and the first EGP 1,200,000 at 25% for higher incomes; Art 13(1) EGP 20,000 personal exemption; applies to salaries from the month after publication

• Law No 6 of 2025 on tax incentives and facilities for projects with annual turnover up to EGP 20 million · Egyptian Tax Authority (eta.gov.eg), scan of the Official Gazette · read 2026-10-27

  Art 1 (projects up to EGP 20 million, including professional activities); Art 3 (returns and e-invoice/e-receipt conditions); Art 4 (excludes professional consulting with 90% of turnover from one or two clients); Art 5 (five-year lock-in); Arts 7–9 (stamp duty and dividend exemptions); Art 10 (0.4%–1.5% of turnover); Arts 11–13 (no withholding, simplified books, audit after five years)

• Law No 151 of 2026 amending the Income Tax Law (Official Gazette No 30 bis (A), 28 July 2026) · Egyptian Tax Authority (eta.gov.eg), scan of the Official Gazette · read 2026-10-27

  2.5% tax on property disposals, including heirs' sales and gifts outside parents, spouses and children, paid within 60 days; Art 46 bis 3 (capital gains tax limited to unlisted securities and company shares, whether realized in Egypt or abroad); Art 46 bis 4 (cost uplift by the Central Bank rate after three years); Art 31(7) and 50(7) (gains on Egyptian-listed securities exempt); Art 56 bis (dividends to non-residents 10%/5%); repeal of Arts 46 bis 5 and 46 bis 7; in force the day after publication

• Correction (istidrak) to Laws No 149, 150 and 151 of 2026 (Official Gazette No 32 bis, 8 August 2026) · Egyptian Tax Authority (eta.gov.eg), scan of the Official Gazette · read 2026-10-27

  Corrects Law 151/2026 so the replaced property-disposal article is Article 42 and the tax applies to built property (not 'real property' in general)

• Law No 153 of 2026 amending the Stamp Duty Law No 111 of 1980 (Official Gazette No 30 bis (A), 28 July 2026) · Egyptian Tax Authority (eta.gov.eg), scan of the Official Gazette · read 2026-10-27

  Art 83 bis: stamp tax on sales of securities listed on the Egyptian Exchange (not investment fund units) of 0.5 per thousand each for buyer and seller, resident or not, and 0.25 per thousand each for same-day trades; repeals the residents' exemption in Law 199/2020

• Law No 196 of 2008 promulgating the Law on Tax on Built Real Estate · Egyptian Tax Authority (eta.gov.eg), scan of the Official Gazette · read 2026-10-27

  Art 12: tax of 10% of annual rental value after deducting 30% for residential and 32% for non-residential property. Original 2008 text; later amendments to the main-home exemption threshold were not available here.

• Income tax laws (list of the income tax law and amending laws) · Egyptian Tax Authority (eta.gov.eg) · read 2026-10-27

  Official list of Law 91/2005 and its amendments through Laws 151–153 of 2026, used to confirm the latest amending laws; lists no inheritance or wealth tax law. In Arabic. The site rejected some automated requests but loaded in a normal browser request.

• Bilateral agreements · Egyptian Tax Authority (eta.gov.eg) · read 2026-10-27

  Egypt's bilateral tax treaties, for checking treaty relief

• Egypt e-Visa Portal: FAQ · Ministry of Interior, Arab Republic of Egypt · read 2026-10-27

  Tourism e-visa US$30 single entry, US$65 multiple entry; list of eligible nationalities

• Egypt e-Visa Portal: Disclaimer · Ministry of Interior, Arab Republic of Egypt · read 2026-10-27

  Engaging in any form of business or employment without a requisite permit is an offence