Egypt salary income tax calculator 2026: gross to net, social insurance and 14% VAT
This is an estimate tool built on the legal texts cited below. It assumes the same monthly salary all year, with no bonuses, other income or other exemptions. The amount actually withheld is what your employer's payroll and the Tax Authority compute.
| Social insurance (month) | – |
| Annual taxable net income (after the 20,000 exemption, rounded to 10) | – |
| Income tax for the year | – |
| Income tax per month | – |
| Martyrs fund (month) | – |
| Monthly take-home pay | – |
| Employer social insurance share (month, for reference) | – |
Tax table (annual net income up to EGP 600,000)
| Annual net income (EGP) | Rate |
|---|---|
| 0 – 40,000 | 0% |
| 40,000 – 55,000 | 10% |
| 55,000 – 70,000 | 15% |
| 70,000 – 200,000 | 20% |
| 200,000 – 400,000 | 22.5% |
| 400,000 – 1,200,000 | 25% |
| > 1,200,000 | 27.5% |
Above EGP 600,000 of annual net income the law's other columns apply: the lower bands drop away and tax starts at a higher rate from the first pound (600k–700k: first 55,000 at 10%; 700k–800k: first 70,000 at 15%; 800k–900k: first 200,000 at 20%; 900k–1.2m: first 400,000 at 22.5%; over 1.2m: first 1.2m at 25%, the rest at 27.5%). The calculator applies this. Annual net income is rounded down to the nearest EGP 10.
How it is calculated
- Annual pay = monthly salary × 12.
- Minus the employee social insurance share: 11% of the insurable wage (in 2026 at least EGP 2,700 and at most EGP 16,700 a month).
- Minus the EGP 20,000 annual personal exemption (Article 13, item 1).
- Round down to the nearest EGP 10, apply the Article 8 table for the year's tax, then divide by 12.
- Martyrs fund: 0.05% of the monthly salary (Law 16 of 2018 as amended by Law 4 of 2021; not applied to irregular and daily workers), deducted after tax.
Worked example: EGP 30,000 a month
| Year's pay | 360,000 |
| Social insurance (year) | 22,044 |
| Personal exemption | 20,000 |
| Annual net income (rounded) | 317,950 |
| Tax for the year | 56,288.75 |
| Tax per month | 4,690.73 |
| Martyrs fund (month) | 15 |
| Take-home per month | 23,457.27 |
VAT (14%)
| Amount before VAT | – |
| VAT 14% | – |
| Total including VAT | – |
- The general rate is 14% (VAT Law 67 of 2016).
- Registration is required once annual sales reach EGP 500,000.
- Some goods and services have special rates or exemptions in the law's schedules.
How Wang Fu can help
- Translating payslips, employment contracts and tax documents.
- Introducing companies to accountants and interpreting in meetings.
Official sources
- Table: Articles 8 and 13 (item 1) of Income Tax Law 91 of 2005, replaced by Law 7 of 2024 (Official Gazette No. 7 bis (a), 21 February 2024), applying to salaries from 1 March 2024.
- Latest amendment: Law 151 of 2026 (Official Gazette No. 30 bis (a), 28 July 2026) amended Articles 28, 43, 46 bis 3, 46 bis 4, 50, 52 and 56 bis among others, and did not change Articles 8 or 13.
- Social insurance: Social Insurance and Pensions Law 148 of 2019 (employee 11%, employer 18.75%); insurable wage limits from 1 January 2026 are EGP 2,700 and 16,700.
- Law 7 of 2024, Official Gazette text on the ETA website
- Law 151 of 2026 (latest Income Tax Law amendment)
- NOSI announcement: insurable wage limits from 1 January 2026
- Egyptian Tax Authority website
Sources checked on: 13 November 2026
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