Egypt
Northern Africa · EG · 60 treaties
What are the main tax rates in Egypt?
Egypt has a top personal income tax rate of 27.5%, a corporate tax rate of 22.5%, and a standard VAT of 14%.
Tax profile
| Corporate income tax | 22.5% |
| Withholding — dividends | 10% |
| Withholding — interest | 20% |
| Withholding — royalties | 20% |
| VAT / GST (standard) | 14% |
| Personal income (top rate) | 27.5% |
| Capital gains | 10% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | Yes |
| Transfer pricing | Strict |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- How long does it take to become a tax resident in Egypt?
- It takes 183 days to establish tax residency in Egypt.
- Does Egypt have a capital gains tax?
- Yes, Egypt has a capital gains tax rate of 10%.
- Does Egypt offer a Golden Visa?
- Yes, Egypt offers a Golden Visa for a minimum investment of $250,000.
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- having a permanent home / permanent residence in Egypt
- Egypt is the place of habitual abode (present in Egypt most of the year or having a commercial/professional/industrial place of business or other place of business there)
- residing in Egypt for more than 183 days (continuous or intermittent) within any 12‑month period
- being an Egyptian national performing duties abroad while receiving income from an Egyptian treasury or Egyptian employer
Tax residency is based on physical presence and maintained ties (permanent home, habitual abode, Egyptian‑source pay for Egyptians abroad), so it generally ends by leaving Egypt, dropping below the 183‑day threshold, and giving up a permanent home or business there; there is no citizenship‑based or multi‑year tail rule.
Source: Egyptian Income Tax Law as summarized by PwC (quoting statutory residency tests)
Tax treaty network (61)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Albania | 10% | 10% | 10% |
| Algeria | 10% | 5% | 10% |
| Austria | 15% | 15% | — |
| Bahrain | 10% | 10% | 10% |
| Belarus | 15% | 10% | 15% |
| Belgium | 20% | 15% | 15% |
| Bulgaria | 10% | 12.5% | 12.5% |
| Canada | 20% | 15% | 15% |
| China | 8% | 10% | 8% |
| Cyprus | 10% | 10% | 10% |
| Czechia | 15% | 15% | 15% |
| Denmark | 20% | 15% | 20% |
| Finland | 20% | 15% | 25% |
| France | 0% | 15% | 15% |
| Georgia | 10% | 10% | 10% |
| Germany | 20% | 15% | 15% |
| Hungary | 20% | 15% | 15% |
| India | — | 20% | 20% |
| Indonesia | 15% | 15% | 15% |
| Iraq | — | 20% | 10% |
| Ireland | 10% | 10% | 10% |
| Italy | 20% | 20% | 15% |
| Japan | 20% | 20% | 15% |
| Jordan | 15% | 15% | 20% |
| South Korea | 15% | 15% | 15% |
| Kuwait | 10% | 10% | 10% |
| Lebanon | 10% | 10% | 5% |
| Libya | — | 20% | 10% |
| North Macedonia | 10% | 10% | 10% |
| Malaysia | 0% | 15% | 15% |
| Malta | 10% | 10% | 12% |
| Mauritius | 10% | 10% | 12% |
| Morocco | 12.5% | 20% | 10% |
| Netherlands | 15% | 12% | 12% |
| Norway | 15% | 20% | 15% |
| Pakistan | 30% | 15% | 15% |
| Palestine | — | — | — |
| Poland | 12% | 12% | 12% |
| Qatar | 10% | 10% | 10% |
| Romania | 10% | 15% | 15% |
| Russia | 10% | 15% | 15% |
| Saudi Arabia | 10% | 10% | 10% |
| Republic of Serbia | — | — | — |
| Singapore | 15% | 15% | 15% |
| South Africa | 15% | 12% | 15% |
| Spain | 12% | 10% | 12% |
| Sudan | 15% | 10% | 10% |
| Sweden | 20% | 15% | 14% |
| Switzerland | — | 15% | 12.5% |
| Syria | 15% | 15% | 20% |
| Tunisia | 10% | 10% | 15% |
| Turkey | 15% | 10% | 10% |
| Ukraine | 12% | 12% | 12% |
| United Arab Emirates | 5% | 10% | 10% |
| United Kingdom | 10% | 15% | 15% |
| United States of America | 10% | 15% | 15% |
| Yemen | 10% | 20% | 10% |
| Ethiopia | 10% | 10% | 10% |
| Greece | 10% | 15% | 15% |
| Oman | 12.5% | 12.5% | 15% |
| Uzbekistan | 10% | 10% | 12% |