๐ช๐ฌ Corporate Tax in Egypt
Headline rate: 22.5%
Limited Liability Company (LLC)
LLCs pay 22.5% corporate income tax on net profits. Small and medium enterprises may qualify for simplified tax treatment under the SME Tax Law (0.5โ1% of turnover for companies with revenue up to EGP 10 million). VAT is 14% on most goods and services. Dividends distributed to non-residents are subject to 10% withholding tax. Interest and royalty payments to non-residents are subject to 20% WHT (reducible under double tax treaties). Egypt has 59 double tax treaties. Free zone entities receive significant tax incentives including exemptions from corporate tax and customs duties.
Joint Stock Company (JSC)
JSCs pay the same 22.5% corporate income tax as LLCs. Companies listed on the Egyptian Exchange benefit from reduced tax rates on capital gains from share sales (10% tax, currently suspended for listed shares). Dividends paid by JSCs to shareholders are subject to 10% dividend tax. The same VAT, WHT, and treaty relief provisions apply as for LLCs.
Key Facts
- Double tax treaties: 59
- Memberships: WTO, UN, Arab League, African Union, COMESA, Greater Arab Free Trade Area
- Legal system: Civil law (French-influenced) with Sharia elements
- Fiscal year: January โ December (or company-chosen)
This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.