ARTICLE · 12 JULY 2016

Taxation In Egypt

Youssry Saleh Law Firm

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Youssry Saleh Law Firm

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As a result of enactment of the Tax Law 91 for the year 2005, and its amendment by the Presidential Decision No. 96 for the year 2015, the taxation system in Egypt has been transformed.

EgyptTax

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Tax system: As a result of enactment of the Tax Law 91 for the year 2005, and its amendment by the Presidential Decision No. 96 for the year 2015, the taxation system in Egypt has been transformed. Mainly, for today two types of taxes apply:

Individual income tax
Tax on company profits

Individual Income Tax

The income of natural persons residing in Egypt is subject to income tax for a total period of 183 days in the year. The following sources of income are taxable:

Income from commercial and industrial activity
Salaries and wages
Income from non-commercial activities
Income realized from real estate property

Income from commercial and industrial activity

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