Egypt's tax and social insurance compliance calendar: what falls when
What is filed monthly and what annually in Egypt? VAT monthly, Forms 41 and 4 quarterly, and the corporate return by 30 April or four months from year end.
Executive summary
- Monthly: the VAT and schedule tax return (Form 10), remittance of withheld payroll tax within the first fifteen days of the following month, and social insurance contributions.
- Quarterly, in January, April, July and October: Form 41 for withholding and collection with remittance of the amounts withheld, and Form 4 for payroll tax.
- Annually: the annual payroll tax settlement in January, natural persons' returns by 31 March, juridical persons' returns by 30 April or within four months of the financial year end, and the general assembly approving the financial statements.
- January is both a filing and a review month: the fourth-quarter forms and the annual settlement fall due, the social insurance contribution wage limits change, and the circular stating the credit and discount rate is issued.
- Businesses that apply under Law No. 6 of 2025 follow a lighter cycle: VAT every three months, and payroll tax through the annual settlement return alone.
Monthly
| Obligation | Deadline |
|---|---|
| VAT and schedule tax return — Form 10 | within the month following the tax month, even where there were no sales |
| Remittance of withheld payroll tax | within the first fifteen days of the month following the month of payment |
| Social insurance contributions | due from the first day of the month following the month they relate to; no additional charge if paid within fifteen days of that date |
On every return, the tax it shows is paid on the day it is filed (article 32 of Unified Tax Procedures Law No. 206 of 2020).
Quarterly
| Obligation | Deadline |
|---|---|
| Form 41 — withholding and collection on account of tax, with remittance of the amounts withheld | by the end of the month following each quarter: January, April, July and October |
| Form 4 — payroll tax return | in January, April, July and October, for the preceding three months |
| VAT return for businesses within Law No. 6 of 2025 | for each three-month period, within the month after the quarter, with payment |
Annually
| Obligation | Deadline |
|---|---|
| Annual payroll tax settlement return | during January, with any difference paid |
| Tax return — natural persons | 31 March of the following year |
| Tax return — juridical persons | 30 April, or within four months of the financial year end |
| Ordinary general assembly of a joint stock company | within the three months following the financial year end (article 61 of Companies Law No. 159 of 1981) |
| Partners' meeting of a limited liability company | no later than six months after the financial year end (article 284 of the executive regulations) |
| Commercial register renewal | by reference to the registration or last renewal date |
| Electronic signature certificate (token) renewal | by reference to the issue date — its expiry prevents e-invoices being signed and submitted |
The general assembly approves the financial statements after the auditor has read his report to it. A joint stock company publishes the statements and the auditor's report before the meeting (article 65); a limited liability company files them with the commercial registry (article 128).
A company's annual deadline is computed from its own financial year end, not from the April date. A company whose year ends on 30 June has a filing deadline of 31 October.
Businesses within Law No. 6 of 2025
Businesses with annual turnover of up to EGP 20 million that apply to benefit from Law No. 6 of 2025, other than the cases excluded by its article 4, file the VAT return for each three-month period within the month after the quarter, with payment, and their payroll tax obligation is limited to the annual settlement return, with payment. The law provides that they are "not subject ... to the withholding or advance payment system on account of tax" (article 11), and they may not leave the system before five years.
Fixed dates on which figures change
These are dates on which values underlying the computation change. There is no penalty for missing them as such, but any resulting shortfall in social insurance contributions is late and attracts the monthly additional charge.
| Date | What changes |
|---|---|
| 1 January | The social insurance contribution wage limits — for 2026, EGP 2,700 minimum and EGP 16,700 maximum. A private-sector employee's contributions for the whole year are based on the January wage, and the statement of changes in employees' data and wages (Form 2) is filed in January |
| 1 January | The Central Bank of Egypt credit and discount rate, which the ETA states in a circular issued during January. The income tax late payment charge for delays beginning that year is that rate plus 2%. Late VAT attracts additional tax of 1.5% for each month or part of a month. Neither may exceed 100% of the principal tax |
| 1 January | Review of the effect of the new insurance limits on payroll tax — the employee's share of contributions is deducted from the base |
| 1 July | The start of the State's financial year, with budget-linked pay increases for State employees. The private-sector minimum wage applies from the date set in each decision of the National Council for Wages |
| At least every six months | The National Council for Wages meets (article 103 of Labour Law No. 14 of 2025) |
Among the changes most often missed is the January reset of the contribution wage limit, because its effect does not show in a single payroll run; it accumulates on the insurance account across the year.
A temporary deadline in 2026
31 December 2026 is the last date for submitting applications to settle tax disputes, under Law No. 152 of 2026, which renewed Law No. 79 of 2016. It is a temporary deadline, not a recurring one, and it lapses with the end of 2026 unless a further renewal is issued.
What this calendar does not carry
Dates tied to the company's own history — commercial register renewal, token renewal, the financial year end — differ from one business to another, and belong in each client's own calendar rather than in a general one.
Dates arising from a particular event — total cessation of activity and disposal of the business, each calling for a return within sixty days (article 31) — and dates arising from a live procedure, such as appeal and objection periods and deadlines to respond to audit requests, run from the event, notification or service, so they do not belong in an annual calendar and are recorded as they arise.
What this requires
- Build each business's compliance calendar on its own financial year end, registration date and token issue date, not on the general calendar alone.
- Treat January as both a filing and a review month: the annual payroll settlement, the fourth-quarter forms, the contribution wage limits and the late payment charge rate.
- Establish whether the business is within Law No. 6 of 2025 before setting the cycle; it changes the rhythm of both VAT and payroll.
- Treat token renewal as a critical date, because its expiry stops e-invoices being issued.
- Review live disputes before the end of 2026 in the light of the temporary deadline.
The firm's Tax Department builds and maintains the compliance calendar for each client and prepares the returns and forms on their dates.
Mahmoud Nassef — Chartered Accountant (Egyptian Register), Founder Partner
Member, Egyptian Society of Accountants & Auditors
Member, Egyptian Tax Society
Member, Egyptian Society for Public Finance and Taxation
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Disclaimer: This bulletin is prepared for general information on the legislation in force at the date of its publication. It does not constitute a professional opinion or tax or legal advice on any particular matter, and it should not be relied upon in place of advice based on an examination of the circumstances of each case. Nassef & Partners International accepts no responsibility for any action taken, or refrained from, in reliance on its contents. The positions stated remain subject to subsequent legislation and decisions.