ARTICLE · 29 OCTOBER 2026

Egypt VAT And Development Fee Reforms In 2026

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As part of Egypt’s second package of tax facilitation measures, Law No. 149 of 2026 introduced a number of amendments to the Value Added Tax Law No. 67 of 2016, while Law No. 148 of 2026 amended the State Resources Development Fee Law No. 147 of 1984. Both laws were published on 28 July 2026 and form part of the broader 2026 tax reform package.

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As part of Egypt’s second package of tax facilitation measures, Law No. 149 of 2026 introduced a number of amendments to the Value Added Tax Law No. 67 of 2016, while Law No. 148 of 2026 amended the State Resources Development Fee Law No. 147 of 1984. Both laws were published on 28 July 2026 and form part of the broader 2026 tax reform package.

The VAT amendments focus on supporting industrial production, the healthcare sector and investment, while also improving taxpayers’ cash flow through faster VAT refunds. The amendments additionally revise the VAT treatment of certain goods and services and introduce specific exemptions and preferential treatments.

VAT Relief for Machinery, Equipment and Medical Devices

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