Article
Income Tax Reforms And Investment Incentives In Egypt
Law No. 151 of 2026 introduced significant amendments to the Egyptian Income Tax Law No. 91 of 2005 as part of the second package of tax facilitation measures. The amendments focus on improving the tax treatment of investments, supporting the Egyptian capital market, encouraging long-term investment, facilitating infrastructure financing and reducing certain instances of tax duplication. The changes also introduce specific incentives for parent and holding companies and revise the treatment of listed and unlisted securities.
Andersen





