Egypt

Individual - Taxes on personal income

Last reviewed - 19 March 2024

Individual income tax is imposed on the total net income of the resident individuals for income earned in Egypt, as well as the income earned outside Egypt for resident individuals whose centre of commercial, industrial, or professional activities is in Egypt. Also, tax is imposed on the income of non-resident individuals for their income earned in Egypt.

Earned income (EGP) Tax rate on bracket (%)
From 1 to 40,000 0
40,000 to 55,000 10.0
55,000 to 70,000 15.0
70,000 to 200,000 20.0
200,000 to 400,000 22.5
400,000 to 1,200,000 25.0
More than 1,200,000 27.5

The above-mentioned brackets also apply to non-residents on the income they receive from an Egyptian treasury or against work performed in Egypt. Please note that both residents and non-residents are entitled to an annual salary tax exemption of EGP 20,000.