Egypt
Individual - Taxes on personal income
Last reviewed - 31 July 2024Individual 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.