Egypt only taxes income realised in Egypt. That makes it a rare country where a foreign pension is completely outside the tax net, even if you live there all year. But there's a catch most guides miss: since 2023, dividends and gains on shares are taxed for residents whether they arise in Egypt or abroad.
This guide covers Egyptian personal tax for people moving to or living in Egypt in the 2026 tax year (the calendar year, 1 January to 31 December 2026): what counts as Egyptian income, the 183-day and permanent home tests, the 2026 rates and the step effect at the top, the new 1% regime for small businesses, crypto, social insurance and how to stay long term.
What's changed: Egypt's second tax facilitation package became law on 28 July 2026 and took effect the next day. Law 151 of 2026 makes gains on shares listed on the Egyptian Exchange exempt from income tax, writes off unpaid tax on those gains since 16 June 2023, and keeps gains on unlisted shares taxable whether they arise in Egypt or abroad. Law 153 of 2026 replaces it with a stamp tax of 0.05% each for the buyer and the seller. Law 151 also rewrites the 2.5% tax on the value of property sold. The income tax bands haven't changed since Law 7 of 2024. Since 1 March 2025, small businesses and professionals with turnover up to EGP 20 million can pay tax of 0.4% to 1.5% of turnover instead (Law 6 of 2025). The social insurance pay ceiling rose to EGP 16,700 a month from January 2026.
📋 Egypt tax at a glance for 2026
Topic | Details |
|---|---|
Tax system | Residents and non-residents pay income tax on income realised in Egypt. Dividends and share gains are taxed for residents wherever they arise |
Tax year | The calendar year, 1 January to 31 December 2026 |
Income tax rates | 0% to 27.5%. Above EGP 600,000 the lower bands are withdrawn in steps, and above EGP 1.2 million all income is taxed at 25% or 27.5% |
All-in on a US$100k salary | About 27.1% (EGP 5.4 million at EGP 54 to US$1, including social insurance) |
Foreign income | Foreign pensions and pay for work done abroad aren't taxed. Foreign dividends and gains on foreign shares are, on the normal scale |
Investments | 10% on Egyptian dividends (5% on listed shares); foreign dividends on the normal scale. Gains on Egyptian listed shares exempt from 29 July 2026; a 0.05% stamp tax applies instead |
Crypto gains | No specific tax rule. The Central Bank says crypto dealing is criminalised and unlicensed in Egypt |
Residence at a glance | Getting in: easy (a permanent home in Egypt, or more than 183 days in any 12 months). Leaving: give up your home and stay under 183 days in any 12 months; no exit tax |
Double tax treaties | The Tax Authority lists agreements with 63 countries, including the UK, the US, Germany, France and the UAE |
What Egypt taxes, and what it doesn't
Why do retirees look at Egypt? Because Egypt's income tax law starts from what's earned in Egypt, not from where you live.
Image 1 — foreign pensions are untaxed, foreign shares are not
Article 6 of the Income Tax Law charges tax on the net income of resident and non-resident individuals from income realised in Egypt. Article 3 lists what that means, including services performed in Egypt, pay from an employer resident in Egypt even for work abroad, Egyptian property and interest paid by Egyptian payers. Article 12 adds that pensions aren't taxable at all.
Not taxed: a foreign pension, a salary for work you do outside Egypt for a foreign employer, and profits from a business you run abroad.
Taxed wherever you're paid: work you do while physically in Egypt. Salaries include amounts from a foreign source for work performed in Egypt (Article 9), and professional fees are taxed when the work is done in Egypt (Article 32).
Taxed even from abroad: dividends received by a resident, and gains on shares and company stakes not listed in Egypt. Law 30 of 2023 wrote "whether realised in Egypt or abroad" into both rules (Articles 46 bis and 46 bis 3).
So if you live on a share portfolio, dividends from foreign funds and gains on selling foreign shares are taxable once you're resident.
👉 Income Tax Law 91 of 2005 (in Arabic): Articles 2, 3, 6, 9, 12 and 32
👉 Law 30 of 2023 (in Arabic): tax on dividends and share gains in Egypt or abroad
When you become tax resident in Egypt, and how you stop
Under Article 2 of the Income Tax Law, you're resident in Egypt if any one of these applies:
you have a permanent home in Egypt
you're in Egypt for more than 183 days, in one stretch or several, within twelve months
you're an Egyptian working abroad and paid from an Egyptian treasury
The 183 days are counted within any twelve months, not the calendar year, so splitting a stay across 31 December doesn't reset the count. A permanent home is enough on its own, so renting a flat long term can make you resident from the start.
To stop being resident, give up your Egyptian home and keep below 183 days in any twelve months. Egypt has no exit tax, but the law says tax for the year becomes due when your residence ends, so settle up before you leave. Being non-resident doesn't stop Egypt taxing work you do there.
👉 Egyptian Tax Authority: Income Tax Law and amending laws (in Arabic)
Income tax rates for 2026
Salaries, business and professional profits and property income are taxed on one scale. Employees first deduct a personal exemption of EGP 20,000 a year and their social insurance contributions.
Egypt income tax rates for 2026 (taxable income up to EGP 600,000)
Annual taxable income | Rate |
|---|---|
Up to EGP 40,000 | 0% |
EGP 40,001 to EGP 55,000 | 10% |
EGP 55,001 to EGP 70,000 | 15% |
EGP 70,001 to EGP 200,000 | 20% |
EGP 200,001 to EGP 400,000 | 22.5% |
Over EGP 400,000 | 25% |
Source: Income Tax Law, Article 8 and Article 13 as replaced by Law 7 of 2024, in force for salaries from March 2024.
Above EGP 600,000, the lower bands are taken away in steps:
EGP 600,001 to 700,000: the 0% band goes, so the first EGP 55,000 is taxed at 10%.
EGP 700,001 to 800,000: the first EGP 70,000 is taxed at 15%.
EGP 800,001 to 900,000: the first EGP 200,000 is taxed at 20%.
EGP 900,001 to 1,200,000: the first EGP 400,000 is taxed at 22.5%, the rest at 25%.
Over EGP 1,200,000: the first EGP 1.2 million is taxed at 25% and the rest at 27.5%.
Because whole bands disappear, tax jumps at each step. Taxable income of EGP 1,200,000 costs EGP 290,000, but one more pound puts all of it in the 25% band and the bill rises to about EGP 300,000.
👉 Law 7 of 2024 (in Arabic): the 2024 rate scale and the EGP 20,000 personal exemption
Worked example
You're resident and work for an Egyptian employer all year, earning EGP 5.4 million (about US$100k at EGP 54 to the dollar).
Social insurance at about 11% of pay up to the EGP 16,700 monthly ceiling is EGP 22,044. Take that and the EGP 20,000 exemption off, and your taxable income is EGP 5,357,950 (rounded down to the nearest ten pounds).
Tax is 25% of EGP 1.2 million (EGP 300,000) plus 27.5% of the EGP 4,157,950 above it (EGP 1,143,436): EGP 1,443,436.
Your all-in bill is about EGP 1,465,480, or 27.1% of your salary. Your employer deducts tax each month and pays it over within the first 15 days of the next month.
Freelancing in Egypt
Fees for professional work you do in Egypt are taxable, even if every client is abroad. On the normal scale, US$100k of profit (EGP 5.4 million) costs about EGP 1,455,000, or 27%.
Most freelancers can do much better under Law 6 of 2025, the small-business law in force since 1 March 2025. It covers businesses and professional activities with turnover of up to EGP 20 million a year, and replaces income tax with a percentage of turnover:
under EGP 500,000: 0.4%
EGP 500,000 to under EGP 2 million: 0.5%
EGP 2 million to under EGP 3 million: 0.75%
EGP 3 million to under EGP 10 million: 1%
EGP 10 million to EGP 20 million: 1.5%
On EGP 5.4 million of fees, that's EGP 54,000 of tax, or 1%. You must register, file on time and use the Tax Authority's e-invoice or e-receipt systems, and you can't leave the regime for five years. Consultants who earn 90% or more of their turnover from one or two clients are excluded, and splitting a business to qualify is blocked.
You also need the right to work for yourself in Egypt. That means a residence permit that allows it, which is usually the hard part for foreigners.
👉 Law 6 of 2025 (in Arabic): tax on turnover for activities up to EGP 20 million
Crypto, investments and pensions
Is crypto taxed in Egypt? There's no specific rule, and a gain made on a foreign platform isn't income realised in Egypt, so it's normally outside the tax. Crypto isn't a security or a company stake, so the share gains rule doesn't reach it. The bigger issue is legal: the Central Bank of Egypt says dealing in crypto is criminalised under the Banking Law (Law 194 of 2020) and that no licence has ever been granted.
Dividends: 10% on dividends from an Egyptian source, or 5% on shares listed on the Egyptian Exchange. The 10% rate only covers Egyptian-source dividends, so foreign dividends are taxed on the normal scale.
Egyptian listed shares: gains are exempt from income tax from 29 July 2026. Instead, each sale pays a stamp tax of 0.05% from the buyer and 0.05% from the seller (0.025% each for same-day trades).
Unlisted and foreign shares: gains are taxable whether they arise in Egypt or abroad. No special rate applies to them, so they're taxed on the normal scale.
Property in Egypt: a 2.5% tax on the sale price of buildings and building land.
Pensions: not taxable, whether Egyptian or foreign.
Egypt has no inheritance tax and no wealth tax.
👉 Law 153 of 2026 (in Arabic): stamp tax on sales of listed securities
👉 Central Bank of Egypt: fourth warning statement on cryptocurrencies
Social security
Social insurance is run by the National Organization for Social Insurance (NOSI) under the Social Insurance and Pensions Law, Law 148 of 2019. Contributions are charged on insurable pay between a minimum and a maximum, which NOSI raises each January.
2026 limits: insurable pay of at least EGP 2,700 and at most EGP 16,700 a month, up from EGP 2,300 and EGP 14,500.
Employees: 9% of insurable pay for old age, disability and death, with the employer paying 12%. Smaller contributions for other branches take the usual employee total to about 11%.
Self-employed: 21% of the insurable income you choose within the limits, so at most about EGP 42,000 a year.
Because of the low ceiling, social insurance adds less than 1% to the bill on a US$100k income. Whether a foreign national is covered depends on their status, so check with NOSI or your employer.
👉 NOSI: minimum and maximum insurable pay from January 2026 (in Arabic)
👉 NOSI: Social Insurance and Pensions Law 148 of 2019 (in Arabic)
Double tax treaties
Does Egypt have double tax treaties? Yes. The Egyptian Tax Authority lists bilateral agreements with 63 countries, plus a multilateral agreement between the Council of Arab Economic Unity states. Partners include the UK, the United States, Canada, Germany, France, Italy, the Netherlands, Switzerland, the UAE, Saudi Arabia, India and China.
Treaties matter most for remote workers. Under Egyptian law, work done in Egypt is taxable from the first day. A treaty's employment article usually protects a short stay where you're in Egypt for no more than 183 days and your employer isn't Egyptian.
👉 Egyptian Tax Authority: bilateral tax agreements (in Arabic, with English texts)
Living in Egypt long term
Egypt has no digital nomad visa. Visitors can apply online for a single or multiple-entry tourist e-visa, but it isn't a work visa. For longer stays, the Passports and Immigration department grants residence permits, mostly for one year, on set grounds, including:
employment with a work permit from the Ministry of Labour
owning property in Egypt worth at least US$100,000 (bought from 11 May 2017 and paid through an Egyptian bank), registered with the notary
being over 50 after five years living in Egypt with a means of support
A residence permit doesn't give you a tax exemption. Once you have a home in Egypt or pass 183 days, you're resident.
👉 Ministry of Interior: one-year residence permits
👉 Egypt e-Visa Portal: visa types and fees
Who is Egypt good for?
How does Egypt compare for different kinds of mover? Ratings are relative to the 150+ countries TaxPilot covers, based on 2026 rules and the all-in cost including social insurance. We convert at EGP 54 to US$1, between the Central Bank of Egypt's average market buying and selling rates of 19 October 2026 (EGP 53.90 and EGP 54.00).
☑️ Who is Egypt good for? Tax ratings for expats in 2026
Expat profile | Egypt rating | Why |
|---|---|---|
Employees | Moderate | About 27.1% all-in on a US$100k salary (EGP 5.4 million) for a resident employee: income tax of EGP 1,443,436 on the 2026 scale, plus social insurance capped at EGP 16,700 of pay a month. There's no regime for new arrivals. |
Freelancers (self-employed) | Excellent | About 1.8% on US$100k of fees under the small-business law (Law 6 of 2025): a flat 1% of turnover between EGP 3 million and EGP 10 million, plus self-employed social insurance. You must register, and it's closed to consultants earning 90% or more from one or two clients. On the normal scale, the same profit costs about 27%. |
Retirees | Good | About 8.0% on a US$40k foreign pension plus US$20k of foreign dividends. Pensions aren't taxable, and a foreign pension isn't income realised in Egypt anyway. Foreign dividends are taxable for residents, and the 10% rate only covers dividends from an Egyptian source, so they go on the normal scale. There's no inheritance tax and no wealth tax. |
Crypto gains | Good | There's no crypto tax rule, and a gain on a foreign platform isn't income realised in Egypt, so in practice it's untaxed. But the Central Bank says dealing in crypto is criminalised in Egypt and has never been licensed, and regular trading could be treated as a business. |
Investment income | Moderate | About 26.8% on a US$1m foreign portfolio: US$40k of foreign dividends and US$40k of gains on foreign or unlisted shares, both taxed on the normal scale. Egyptian investments cost far less: since July 2026, gains on shares listed in Egypt are exempt, with a 0.05% stamp tax instead, and their dividends pay 5%. |
Digital nomad visa | Moderate | Egypt has no digital nomad visa. The practical long-stay routes are a work permit or a residence permit for owning property worth at least US$100,000. Work you do while physically in Egypt is Egyptian-source income under domestic law. |
👉 Central Bank of Egypt: exchange rates
Filing and deadlines
The tax year is the calendar year. Employees have tax deducted through payroll, and if your only income is a salary, you don't file a return.
Annual return: individuals file before 1 April after the end of the tax year, so by 31 March 2027 for 2026.
Payroll: employers pay over the tax they deduct within the first 15 days of the following month. If your employer isn't in Egypt and has no office there, the law puts the duty to pay on you.
Small-business regime: businesses under Law 6 of 2025 file a separate, simpler annual return, and their returns are only reviewed after five years.
Frequently asked questions
Does Egypt tax foreign income?
Mostly not. Egypt taxes income realised in Egypt, so a foreign pension, pay for work done abroad and profits from a business run abroad are outside the tax. The exceptions are dividends and gains on shares not listed in Egypt, which are taxed for residents whether they arise in Egypt or abroad. Foreign dividends and these gains go on the normal scale.
When do I become tax resident in Egypt?
When you have a permanent home in Egypt, or spend more than 183 days there, in one stretch or several, within any twelve months. Either test is enough on its own.
What are the income tax rates in Egypt for 2026?
Rates run from 0% on the first EGP 40,000 of taxable income to 25% above EGP 400,000. Above EGP 600,000 the lower bands are withdrawn in steps, and above EGP 1.2 million the first EGP 1.2 million is taxed at 25% and the rest at 27.5%. Employees get a personal exemption of EGP 20,000.
Are pensions taxed in Egypt?
No. The Income Tax Law says pensions aren't taxable, and a foreign pension isn't income realised in Egypt anyway. Dividends are taxed wherever they come from: 10% (or 5% for listed shares) on Egyptian dividends, and the normal scale on foreign ones.
Is crypto taxed in Egypt?
There's no specific tax rule, and gains on foreign platforms aren't income realised in Egypt. But the Central Bank of Egypt says dealing in crypto is criminalised and that no licence has ever been granted, so crypto activity in Egypt carries legal risk.
Does Egypt have a digital nomad visa?
No. Visitors can get a tourist e-visa, and longer stays need a residence permit, for example through a work permit or owning property worth at least US$100,000. Work you do while in Egypt is taxable under Egyptian law, subject to any treaty.
Where to go next
👉 Best countries for freelancers
👉 Countries that don't tax foreign income
👉 Easiest countries to become tax resident
Important information
This article is general information and does not constitute tax, legal, immigration or financial advice, and does not create a client relationship. Tax outcomes depend on travel history, income sources, treaty status and the law applying to the relevant year. Rates, thresholds and regimes change, and some measures described may be proposed rather than enacted; this article reflects our understanding as at the date of publication. Obtain advice from a suitably qualified professional before acting or refraining from action.
