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ARTICLE · 05 NOVEMBER 2026

2026 Tax And Procedural Reforms In Egypt

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Egypt introduced a broad package of tax and procedural reforms in 2026 as part of the second phase of its tax facilitation and reform initiative. The package is intended to simplify tax procedures, support investment and production, improve business liquidity, and enhance the overall efficiency of Egypt’s tax system. The reforms cover several areas, including income tax, value added tax (“VAT”), stamp tax, tax procedures, tax dispute settlement and State resource development fees.

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Andersen – Maher Milad Iskander & Co.
Andersen – Maher Milad Iskander & Co.

Egypt introduced a broad package of tax and procedural reforms in 2026 as part of the second phase of its tax facilitation and reform initiative. The package is intended to simplify tax procedures, support investment and production, improve business liquidity, and enhance the overall efficiency of Egypt’s tax system. The reforms cover several areas, including income tax, value added tax (“VAT”), stamp tax, tax procedures, tax dispute settlement and State resource development fees.

The legislative package comprises Laws Nos. 148 to 153 of 2026. These laws amend the State Resource Development Fee Law, the VAT Law, the Unified Tax Procedures Law, the Income Tax Law, and the Stamp Tax Law, while also extending the tax dispute settlement regime. In addition, Law No. 154 of 2026 introduced a separate framework requiring certain State-owned and State-controlled companies to transfer a portion of their distributable profits to the State Treasury.

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