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
| Tax | Key points |
|---|---|
| Corporate income tax | 22.5% (Income Tax Law, Article 49), with an annual return. |
| VAT | General rate 14%; registration required once annual sales reach EGP 500,000; monthly returns (Law 67 of 2016). |
| Payroll tax | Withheld 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 insurance | Employer 18.75%, employee 11% (Law 148 of 2019). |
| E-invoice / e-receipt | Registered 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) |
|---|---|
| < 500,000 | 0.4% |
| 500,000 – < 2,000,000 | 0.5% |
| 2,000,000 – < 3,000,000 | 0.75% |
| 3,000,000 – < 10,000,000 | 1% |
| 10,000,000 – 20,000,000 | 1.5% |
Source: Article 10 of Law 6 of 2025 (Official Gazette, 12 February 2025); Article 4 lists the cases it does not cover.
Steps
- After commercial registration, register with the Tax Authority to get a tax card and registration number.
- Register for VAT once sales reach EGP 500,000.
- Join the e-invoice and e-receipt systems as ETA decisions require.
- Monthly: withhold and pay payroll tax, file the VAT return, pay social insurance.
- Yearly: file the corporate income tax return and financial statements.
- Keep books under the Egyptian Accounting Standards and keep invoices and records.
How Wang Fu can help
- Translating financial statements, tax notices and returns.
- Introducing accountants and interpreting at meetings or at the tax office.
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