Egypt 22.5% corporate income tax and the Law 6 of 2025 simplified-regime calculator

General corporate income tax

The general rate in article 49 of the Income Tax Law is 22.5% of taxable profit, with an annual return. How taxable profit is arrived at, deductions, and any special treatment for particular activities follow the Income Tax Law and its amendments, including Law 7 of 2024 and Law 151 of 2026 as published by the Tax Authority. The calculator treats the figure you enter as taxable profit already determined, then multiplies it by 22.5%.

Simplified-regime rates (article 10 of Law 6 of 2025)

Income tax due from businesses subject to this law, whose annual turnover does not exceed EGP 20 million and which apply to benefit from it, including professional activities, is set as follows:

Source: article 10 of Law 6 of 2025. If, in any year during five years from the request to apply, annual turnover exceeds EGP 20 million by no more than 20% and only once, the business remains under the fifth-band rate; if that percentage is exceeded or the overrun is repeated in that period, the benefit ends from the following year. Article 4 lists cases the law does not cover, including professional consultancy whose annual turnover is at least 90% from advice to one or two persons. Businesses under this law are not subject to withholding or advance payments under the Income Tax Law (article 11). The VAT return is filed for each three months during the month after that period ends (article 12).

Worked example

FAQ

Does the simplified regime apply automatically?

No. Law 6 applies to businesses whose annual turnover does not exceed EGP 20 million and which apply to benefit from it. Whether article 4 excludes the case, and how the request is made, must be checked against the law and with an accountant.

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