Individual - Other issues

Last reviewed - 26 May 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 generally exempt from Egyptian social security contributions, unless there is a treaty.

United States citizen employees of United States Agency for International Development (USAID) contractors are exempt from Egyptian income taxes.