Egypt

Social security contributions

Employee contributions

The employee contribution percentage is 11% of the total social insurance salary.

The minimum and maximum limits are increased by 15% on 1 January of each year for a period of seven years, starting from 1 January 2021.

Accordingly, as of 1 January 2026, the minimum social insurance salary is EGP 2,700, whereas the maximum is EGP 16,700.

Moreover, as per the national wages council, the current minimum wage in Egypt is EGP 7,000.

Employer contributions

The employer contribution percentage is 18.75% of the total social insurance salary.

In addition to the above, any managers/board of directors whose names are included in the commercial register of the company will be socially insured as employers and would be subject to social insurance at a flat rate of 21% of the total maximum social insurance salary (i.e. EGP 16,700 as of January 2026).

Martyrs Fund contribution  

Law No. 4 of 2021 amended the Martyrs and Victims Fund law and introduced a mandatory payroll contribution to support martyrs, victims, and their families. Employers are required to deduct 0.05% (5/10,000) of the employee’s gross salary monthly from public and private sector employees and remit it to the fund. The deduction became effective in 2021 and formed part of the law’s measures to finance social support and compensation programs under the Martyrs Fund.

Value-added tax (VAT)

The standard VAT rate is 14% (see the Other taxes section in the Corporate tax summary for more information).

Net wealth/worth taxes

There are no net wealth/worth taxes in Egypt.

Inheritance, estate, and gift taxes

There are no inheritance, estate, and gift taxes in Egypt.

Property taxes

The real estate tax law takes into consideration the different variables that can affect the value of a property, such as location, value of similar buildings, and the economic situation of the district in which the property is located. This is to be updated every five years.

Real estate tax is levied annually on all constructed real estate units. This covers land and building, excluding plant and machinery.

Such tax is assessed based on the rental value of the land and building, and these value assessments are set by the committees, after approval of the Minister or whomever the Minister delegates, and published in the Official Journal. Based on the announcement, any taxpayer can appeal the rental value assessment within 60 days following the publication date in the Official Journal.

The real estate tax rate is 10% of the rental value, and the calculation of the rental value differs for residential units and non-residential units. Specific percentages of deductions are provided by the law to account for all the expenses incurred by the taxpayer, including maintenance costs.

The real estate's definition was recently amended to replace the original land spaces’ provision by the following: 'Actually exploited lands, whether independent or attached to buildings, fenced or not (as determined by the relevant executive regulations).'

A new article was recently introduced to the Real Estate Tax Law, allowing, by means of a decision from the Egyptian Cabinet, real estate tax exemption for the real estate actually exploited in the production and services activities stated by the Egyptian Cabinet, provided that the decision includes the below, for each production or service activity:

• The percentage of exemption.
• Its duration.

Luxury and excise taxes

The sales tax law includes an excise tax on some products, such as the tobacco, alcohols, and medicines.

Other non-income taxes

Transfer tax

A tax at the rate of 2.5% is imposed, without deduction, on the total disposal value of built real estate or land intended for construction, excluding villages, regardless of the number of disposals. 

The tax applies whether the disposal relates to the property or land in its existing condition or after construction, and whether it relates to the entire property, part thereof, or an individual unit. The tax also applies to qualifying disposals of inherited properties and properties constructed or owned for the taxpayer's private use. 

For these purposes, a taxable disposal includes a sale, will, donation or gift to persons other than ascendants, spouses or descendants, the granting of a usufruct right, or the leasing of a property for a period exceeding 50 years. 

Certain transactions are excluded, including compulsory sales, expropriation for public benefit or improvement, and qualifying gifts to the government, local administration units, public juridical persons, or public-benefit projects. 

The disposer is required to pay the tax within 60 days from the date of disposal. Late-payment charges apply after expiry of that period. 

Stamp tax

There are two distinct types of stamp tax, which are imposed on legal documents, deeds, banking transactions, company formation, insurance premiums, and other transactions, as follows:

• The nominal stamp tax is imposed on documents, regardless of their value. The tax rate for items such as contracts is EGP 1 for each paper (per each copy).
• Percentage or proportionate stamp tax is levied based on the value and nature of transactions.

A proportional stamp tax at the rate of 0.4% annually (i.e. 0.1% per quarter) is imposed on the bank's loan and shared by the bank and the client. This stamp tax is due on a quarterly basis on the beginning balance of each quarter of credit facilities and loans and advances provided by Egyptian banks or branches of foreign banks during the financial year in addition to the amounts utilised within this quarter. 

Loans from other establishments are not subject to this tax.

Under Law No. 153 of 2026, stamp tax is imposed on the total value of sales of securities listed on the Egyptian Exchange (EGX), excluding investment certificates listed on the EGX, without deduction of any costs. 

The tax is borne separately by both the buyer and the seller, whether resident or non-resident, at a rate of 0.5 per thousand of the transaction value for each party. 

For purchases and sales of securities executed on the same day, the rate is reduced to 0.25 per thousand for each of the buyer and the seller. 

Transactions carried out by companies licensed to perform authorised market-making activities are not subject to this stamp tax. 

The entity responsible for settling the securities sale transaction is required to withhold the tax and remit it to the competent tax office within five days from the beginning of the month following the month in which the transaction took place, using the prescribed form. 

The relevant Executive Regulations have not yet been issued as of the date of this update.