Taxation in Egypt

Managing Partner

A country’s tax system, which is an outcome of tax policy, plays a significant role in the overall fiscal policy.

Egypt introduced its first tax law in 1939 which imposed taxes on business and labor gains (i.e. Law No. 14 of 1939) and on agricultural land (i.e. Law No. 113 of 1939).Other tax laws were issued in the subsequent years.

The Egyptian Government has adopted a new income tax law as from June 2005. Now, all companies are equal under the law, new tax holidays and special exemptions were eliminated, and the rules for multinational companies were improved.

Egypt now uses a definition of permanent establishment; new rules for transfer pricing and thin capitalization are in place.


May 2020
The law no023 of 2020 has been issued to be enforced as from 8th 2020 with regard to the armaments some provisions of articles of law no. 196 of 2008 concerning tax on real-estate.
March 2020
The law no. 16 of 2020 has been issued to be enforced as from March 4th 2020 with regard to the extension of the tax disputes period till June 30th 2020 and amendment the article no. 110 of income tax law no. 91 of 2005 concerning the computation of the delay fines.

EL Mawsoa

Several years ago written by experts EL Mawsoa came from our concern to keep our clients and our employees informed and up to date with strong practical approach to the latest tax issues,

tax changes and tax research in Egypt so they can have the available tools to make the best decision for their business it is continually ranked as one of Egypt's leading tax newsletter ,it is available in hardcopy and online format.

January 25, 2022