ARTICLE · 19 NOVEMBER 2018

WHT Rate Amendments

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This is to be applied starting from 15th of August 2018.

EgyptTax

Egyptian Minister of Finance issued 4 decrees No. 379, 380, 381 and 382 regarding amendments in the withholding tax as follows:

A- Decree No. 379 of 2018 related to article No. 67 amending decree No. 534 of 2005:

Customs Authority is obliged to collect 1 % withholding tax on payment from import values instead of 0.5 % from taxpayers related to tax on industrial, commercial activities or corporate income tax.
This is to be applied starting from 15th of August 2018.

B- Decree No. 380 of 2018 related to article No. 59 amending decree No. 537 of 2005:

The withholding tax rates that should be deducted according to article No.59 of Corporate Income Tax Law No. 91 of 2005 will be as follows:

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