Understanding Egypt’s VAT Amendments For 2026

Egypt’s VAT amendments introduced under the proposed amendments to the Value Added Tax Law No. 67 of 2016 seek to improve tax collection, support economic growth, and provide new incentives for businesses. The draft amendments reveal a relatively different approach in tax policy. Instead of merely imposing new burdens on taxpayers, the legislator has sought to combine facilitation and incentives on one hand with expanding the tax base and improving collection efficiency on the other. A careful reading of the draft law suggests that its primary objective is not to increase tax rates, but rather to redistribute the tax burden and direct incentives toward sectors that the state considers capable of supporting economic and industrial growth in the coming years.