Loading
Longer references — doing business in Egypt, the annual tax calendar — as downloadable PDFs.
Which legal form for an Egyptian startup, and what does an offshore holding change? It keeps the Egyptian company in Egyptian tax, and may be resident itself.
When must dissolving an Egyptian company go to the members, and what may its liquidator do? The authorities get 120 days to state claims; the final return is due within 60 days.
Working from Egypt for an employer abroad? The salary is taxable in Egypt and you remit the tax yourself. The rule, the computation and the insurance position.
What are Egypt's income tax, VAT, dividend and late payment rates for 2026? Tables of the rates and thresholds in force, each with its article and law.
When can the board raise capital alone, and when does an extraordinary assembly need three-quarters of the shares represented? How is capital reduced without harming creditors?
How are fixed assets capitalised and depreciated? Egyptian Accounting Standard 10 (2023) sets the recognition test, component depreciation, an annual review and a valuer condition.
What tax rate applies to a business in Egypt with turnover up to EGP 20 million? Between 0.4% and 1.5% of turnover, by a five-year election under Law 6 of 2025.
Should a foreign investor open a branch or a representative office in Egypt? A branch trades and is taxed on profits; an office may only study the market.
What is the deadline to contest an Egyptian tax assessment? Thirty days from learning of it, or it becomes final; then two committees and sixty days to go to court.
What is a complete set of financial statements under Egyptian Accounting Standard 1? Five statements, notes and comparatives, which a joint stock company approves in three months.
Does every company need internal audit or an audit committee? Not under general Egyptian law; sector rules require them, mainly for banks, finance firms, insurers and listed firms.
When may Egypt's Tax Authority examine your return? At least ten days' notice, fifteen days to produce documents, and five years after which it cannot assess or amend.