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Taxes and accounting for companies in Egypt: 22.5% corporate tax, VAT, payroll and the simplified regime

Once a company is on the commercial register, monthly and annual tax duties begin. Below are the main taxes, their legal rates and the steps; check how they apply to you with your accountant.

Main taxes

TaxKey points
Corporate income tax22.5% (Income Tax Law, Article 49), with an annual return.
VATGeneral rate 14%; registration required once annual sales reach EGP 500,000; monthly returns (Law 67 of 2016).
Payroll taxWithheld monthly by the employer and paid within the first 15 days of the next month (Income Tax Law, Article 14). Bands on the calculator page.
Social insuranceEmployer 18.75%, employee 11% (Law 148 of 2019).
E-invoice / e-receiptRegistered taxpayers join in phases set by ETA decisions (Unified Tax Procedures Law 206 of 2020).

Simplified regime for small businesses (Law 6 of 2025)

Businesses and professional activities with annual turnover up to EGP 20 million may apply to be taxed on turnover instead of profit:

Annual turnover (EGP)Rate (of turnover)
< 500,0000.4%
500,000 – < 2,000,0000.5%
2,000,000 – < 3,000,0000.75%
3,000,000 – < 10,000,0001%
10,000,000 – 20,000,0001.5%

Source: Article 10 of Law 6 of 2025 (Official Gazette, 12 February 2025); Article 4 lists the cases it does not cover.

Steps

  1. After commercial registration, register with the Tax Authority to get a tax card and registration number.
  2. Register for VAT once sales reach EGP 500,000.
  3. Join the e-invoice and e-receipt systems as ETA decisions require.
  4. Monthly: withhold and pay payroll tax, file the VAT return, pay social insurance.
  5. Yearly: file the corporate income tax return and financial statements.
  6. Keep books under the Egyptian Accounting Standards and keep invoices and records.

How Wang Fu can help

Official sources

Sources checked on: 13 November 2026

Related guides: Salary tax & VAT calculator · Corporate tax & simplified-regime calculator · E-invoice & e-receipt · Social insurance · Egypt business procedures guide