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Egypt Tax Guide Hub 2026: Income Tax, Rates & Calculator

KEY INSIGHT
Egypt's 2026 income tax system uses 7 progressive brackets from 0% to 27.5% with EGP 20,000 annual exemption (≈$400). An EGP 150,000/year salary ($3,000) pays 10.5% effective income tax plus 11% social insurance (capped at EGP 200,400), netting EGP 117,750 ($2,355/year). Egypt dominates the Arab world's diaspora economy: 14 million expats (largest in MENA) sent $41.5 billion in 2025—a staggering 40.5% year-on-year surge, making remittances Egypt's 3rd-largest foreign currency source after exports and FDI. The 2024 currency devaluation (EGP dropped 50%+) and 6% interest rate hike drove formal channel usage, ending decades of hawala dominance. For expats: Suez Canal Economic Zone offers 50% corporate tax reduction for 7 years, but employee income tax still applies at standard 0-27.5% rates.
At a glance

Key Facts

Annual Tax Exemption
EGP 20,000 (≈$400) - applies to residents and non-residents
Tax Rate Range
0% - 27.5% (7 progressive brackets)
Social Insurance
11% employee + 18.75% employer (capped at EGP 200,400/year max salary)
Introduction

How Egypt Income Tax Works in 2026Egypt operates a progressive income tax system with 7 tax brackets ranging from 0% to 27.5% under Income Tax Law No. 91 of 2005. The system includes an annual exemption of EGP 20,000 (≈$400), which applies to both residents and non-residents.Key components of Egypt's tax system:Income Tax: 0-27.5% progressive rates based on annual income (after EGP 20,000 exemption)Social Insurance: 11% employee + 18.75% employer (total 29.75%), capped at EGP 200,400/year max salaryHealth Insurance: 1% employee + 3.25% employer (separate from social insurance)Tax Year: January 1 - December 31Egypt's remittance revolution (2024-2025):Egypt's 14 million-strong diaspora (largest in Arab world) sent a record $41.5 billion in remittances in 2025—a 40.5% surge from 2024's $29.6B. This explosion followed the Central Bank of Egypt's March 2024 shock therapy: 50%+ currency devaluation (EGP crashed from ~31 to ~50 per USD) plus 6% interest rate hike. The reforms destroyed the black market premium, forcing diaspora to use formal banking channels instead of hawala (informal money transfer). Remittances are now Egypt's 3rd-largest foreign currency source after exports and FDI.Suez Canal Economic Zone (SCZone) boom:SCZone attracted $4.6 billion in investments over 18 months (2024-2025), targeting logistics, green hydrogen, and manufacturing. Tax benefits: 50% corporate tax reduction for 7 years, 0% customs on materials, 0% VAT on procurement, full profit repatriation. However, employee income tax (PAYE) is still 0-27.5%—SCZone incentives help companies, not workers' salaries. Foreign employees capped at 10% of workforce.Who pays tax in Egypt: Residents (commercial/industrial/professional center in Egypt) pay tax on worldwide income. Non-residents pay tax on Egypt-source income only. Both get EGP 20,000 annual exemption.Official source: Egyptian Tax Authority (ETA) and PWC Egypt Tax Summary.

This hub links to every Egypt tax guide and calculator on CountryTaxCalc — covering income tax rates, expat obligations, and tools to calculate your take-home pay.

Section 01

Egypt Tax Guides

Detailed Egypt tax guides on CountryTaxCalc:

Section 02

Egypt Income Tax Calculator

Egypt's income tax uses 7 income tax brackets (0-27.5%) with EGP 20,000 annual exemption and 11% social insurance contribution (29.75% total with employer). Use the calculator to estimate your take-home pay after income tax:

IncomeRate
EGP 0 - 40,0000%
EGP 40,001 - 55,00010%
EGP 55,001 - 70,00015%
EGP 70,001 - 200,00020%
EGP 200,001 - 400,00022.5%
EGP 400,001 - 1,200,00025%
Above EGP 1,200,00027.5%
Section 03

Related Hubs

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FAQ

Frequently Asked Questions

How does Egypt's income tax system work?

Egypt uses a progressive income tax system with 7 brackets from 0% to 27.5% under Income Tax Law No. 91 of 2005. Everyone gets an EGP 20,000 annual exemption (both residents and non-residents). Income up to EGP 40,000/year (after exemption) is tax-free, then rates rise progressively. Social insurance (11% employee) is deducted from gross salary separately from income tax. Employers withhold both income tax and social insurance monthly. The Egyptian Tax Authority (ETA) administers the system. Tax year runs January 1 - December 31.

What is the EGP 20,000 annual exemption?

The EGP 20,000 annual salary tax exemption (≈$400 USD) is deducted from gross income BEFORE calculating tax. Example: EGP 100,000 gross salary minus EGP 20,000 exemption = EGP 80,000 taxable income. The first EGP 40,000 of taxable income is then tax-free (0% bracket), so you'd pay tax only on EGP 40,000 at 10-20% rates. This exemption applies to BOTH residents and non-residents—unusual compared to most countries that reserve exemptions for residents only. Updated by legislator in recent years to EGP 20,000 from previous lower amounts.

How is social insurance calculated in Egypt?

Egypt's social insurance is mandatory: 11% employee contribution + 18.75% employer contribution = 29.75% total. CRITICAL: contributions are CAPPED—calculated on maximum EGP 16,700/month salary (EGP 200,400/year) as of January 2026. These caps increase 15% annually through 2027 (started 2021). Example: EGP 20,000/month gross salary pays 11% on EGP 16,700 = EGP 1,837 employee contribution (not 11% of full EGP 20,000). Minimum salary for contributions: EGP 2,700/month. Social insurance covers pensions, unemployment, sickness, work injury. Health insurance (1% employee + 3.25% employer) is separate and uncapped.

Why did Egypt's remittances surge 40.5% in 2025?

Egypt's diaspora remittances exploded from $29.6B (2024) to $41.5B (2025) due to the Central Bank of Egypt's March 2024 shock reforms: (1) 50%+ currency devaluation (EGP crashed from ~31 to ~50 per USD), eliminating black market premium, (2) 6% interest rate hike, making formal banking attractive, (3) Crackdown on hawala (informal money transfer networks). Before reforms, 40-60% of remittances flowed through unofficial channels. After reforms, diaspora had no choice but to use banks. The devaluation also made Egyptian assets cheaper for diaspora (real estate, investments), driving formal transfers. Egypt's 14M expats (largest in Arab world) are in Gulf states, USA, Europe—all USD/EUR earners benefiting from weak EGP.
Disclaimer:This hub provides general information about Egypt taxation for educational purposes only. Tax rules change frequently and individual circumstances vary. Always verify current rates and rules with the official Egypt tax authority or a qualified local tax adviser. This is not tax or legal advice.
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