Egypt

Individual - Other issues

Last reviewed - 13 December 2021

Specific expatriate items and tax concessions

Foreign executives and technicians are taxed only on income from Egyptian sources and income received against work provided for Egypt (regardless of the source of payment) and not on their worldwide income (as long as Egypt is not the centre of their commercial or industrial activity). In addition, expatriates are subject to Egyptian social security contributions as of 2020.