ARTICLE · 18 FEBRUARY 2019

Real Estate Tax Law Amendment

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Amendment to Provisions of the Real Estate Tax Law Promulgated by Law No. 196 of 2008 with the Issuance of Law No. 4 of 2019.

EgyptTax

Amendment to Provisions of the Real Estate Tax Law Promulgated by Law No. 196 of 2008 with the Issuance of Law No. 4 of 2019.

Introduction:

Law No. 196 of 2008 was introduced on the 23rd of June 2008, and its Executive Regulation No. 493 of 2009.
The application of the law will begin after June 30th 2013
Prior to this, the law was subject to numerous amendments.
We are currently in the final provision amendment stage of the Real Estate Tax Law No. 196 of 2008 with the issuance of Law No. 4 of 2019 taking place on February 7th 2019, which replaces article 9, item 1 of the Real Estate Tax Law issued by Law No. 196 of 2008 as follows:

Item before amendment:

The tax liability that is related to the first estimate is due from July 1st 2013, and thereafter shall be due from the first of January of each year in accordance with the provisions of the law.

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