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Modern tax planning integrates technology and business acumen, emphasizing consistency, compliance, and strategic objectives. This careful planning is crucial for business success in an unpredictable

Digital assets have emerged as one of the fundamental transformations in the digital economy, providing artists, game developers, and multinational corporations with extensive opportunities to generate financial returns from digital assets on a global scale.

Law No. 151 of 2026 introduced significant amendments to the Egyptian Income Tax Law No. 91 of 2005 as part of the second package of tax facilitation measures. The amendments focus on improving the tax treatment of investments, supporting the Egyptian capital market, encouraging long-term investment, facilitating infrastructure financing and reducing certain instances of tax duplication. The changes also introduce specific incentives for parent and holding companies and revise the treatment of listed and unlisted securities.

The conflict between states in the twenty-first century is no longer confined to political influence or military superiority; it has quietly shifted to a less visible yet far more complex arena: taxation.

In the rapidly growing Egyptian business environment, both individuals and companies must understand and comply with tax requirements.

Corporate tax in Egypt is an essential element in the financial planning and regulatory compliance of local and international institutions.

As part of Egypt’s second package of tax facilitation measures, Law No. 149 of 2026 introduced a number of amendments to the Value Added Tax Law No. 67 of 2016, while Law No. 148 of 2026 amended the State Resources Development Fee Law No. 147 of 1984. Both laws were published on 28 July 2026 and form part of the broader 2026 tax reform package.

Pursuant to the Egyptian Property Tax Law, the real estate tax is imposed on all constructed properties situated on Egyptian land, excluding those exempted from taxation.

Pillar Two is a global tax rule designed to ensure multinational corporations (MNCs) pay a minimum corporate tax rate of 15% on their profits worldwide.

Investment Fund Profits in Egypt reflect the growing role of investment funds in channeling individual and institutional savings into financial markets. Through these funds, a wide segment of investors, especially small savers, are given the opportunity to participate in diversified investments that are professionally managed, which helps distribute risks and achieve greater efficiency in the allocation of financial resources.

Tax practices in Egypt, like in many countries, are governed by a complex set of laws and regulations designed to ensure fair and equitable contribution to national revenue.

Over the past thirty years, Egypt has undergone significant development in its tax system, aiming to foster an investment-friendly environment and achieve sustainable development.

Over the past few years, global mobility has raised complex questions about tax residency, making tax residency a central issue for cross-border professionals.

A tax audit in transfer pricing files does not begin with the objective of "correcting a price," nor does it proceed according to a rigid checklist of questions.

Explore how arbitration serves as the preferred mechanism for resolving complex commercial disputes in Egypt, offering neutrality, confidentiality, and enforceable outcomes across international jurisdictions. Discover Egypt's robust legal framework supporting arbitration, the strategic advantages it provides to businesses, and how specialized legal representation can protect your interests in high-stakes disputes involving construction, energy, finance, and international trade.

Tax laws in Egypt rest mainly on Income Tax Law No. 91 of 2005, which governs corporate and personal income tax, alongside separate value-added tax, stamp duty, and social insurance regimes. Companies registered through GAFI must obtain a tax card, file annually for corporate tax and monthly for VAT and payroll, and apply withholding on cross-border payments.

The arm's length price in the Egyptian tax system is no longer a theoretical concept or a technical tool invoked only when preparing transfer pricing files.