Taxation is the most important resource for economic reforms,
economic growth, and financing of the public treasury in the Arab
Republic of Egypt. It is the backbone of society's development.
In light of the economic prosperity of Egypt and the new policies
prevailing in society, Egypt's tax system has become one of the
most accessible for all categories of society, companies, and
organizations. Below is an overview of the Egyptian tax system.
Egypt's tax policy has been regulated by Law № 206 of
2020, promulgating the Uniform Tax Procedure Act, and the Executive
Regulation of Law № 206 of 2020, promulgated by Act №
286 of 2021.
At the outset, it is necessary to explain the legal concept of
the notions “tax” and “tax payer” who are
obliged to pay the tax on the income from their business:
