Egypt

In July and August 2026, Egypt enacted its Second Tax Facilitation Package through Laws No. 148 to 155 of 2026. The package introduces significant amendments to VAT, income tax, capital gains and securities transactions, dividend taxation, financing arrangements, stamp duty, tax administration and procedures, tax dispute settlement, the Comprehensive Health Insurance contribution, State development fees, and the treatment of certain State-owned companies.  

Among other measures, the amendments introduce changes to the VAT suspension and refund regimes; revise the tax treatment of bad debts, dividends, unlisted securities and certain financing arrangements; exempt capital gains on securities listed on the Egyptian Exchange subject to certain exceptions; revise stamp duty on listed securities transactions; introduce a public offering tax incentive; extend the tax dispute resolution regime until 31 December 2026; and amend the income tax treatment and administration of the Comprehensive Health Insurance contribution. 

Laws No. 148 to 154 of 2026 became effective on 29 July 2026, while Law No. 155 of 2026 became effective on 3 August 2026. Certain provisions remain subject to Executive Regulations or administrative guidance.