ARTICLE · 04 JANUARY 2019

Salary Tax Brackets Amendments

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For salary taxpayers, from the beginning of the month following the law publish date in the Official Gazette.

EgyptTax

Amendment of Some Provisions of the Income Tax Law Promulgated by Law No. 91 of 2005 with the Issuance of Law No. 97 of 2018.

Introduction:

Law No. 91 of 2005 was introduced on the 9th of June 2005, and its Executive Regulation on the 27th of December 2005.
This law has been subject to many additions and amendments over the prior period.
We are currently in the last amendment of some provisions of the Income Tax Law No. 91 of 2005 with the issuance of Law No. 97 of 2018 on 23rd of June 2018, which includes replacing the text of article (8) of the Income Tax Law issued by Law No. 91 of 2005 as follows:

Amendment details:

The tax brackets have been changed to be as follows:

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