Property Tax Payment In Egypt

Pursuant to the Egyptian Property Tax Law, the real estate tax is imposed on all constructed properties situated on Egyptian land, excluding those exempted from taxation.

This includes properties that are either rented or occupied by the owner responsible for tax payment, regardless of whether they are fully completed and occupied, fully completed but unoccupied, or partially occupied. Therefore, all existing constructed properties, including villas, buildings, houseboats, and chalets, are subject to real estate tax, irrespective of their location.

The responsibility for paying property tax lies with the natural or juristic person who owns, benefits from, or exploits the property. While tenants are not directly liable for paying the tax, they shall be jointly liable with the taxpayer to the extent of their rent obligations.