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Egyptian Tax Authority decisions, rate changes and filing deadlines, as they are issued.
Can a partnership becoming a capital company keep its tax registration number? Yes, on a request and an undertaking to pay pre-change taxes; that period is examined within 90 days.
Periodic Book 4 of 2026 sets the ETA's examination plan to 30 June 2027: earlier samples completed, payroll and stamp duty files examined in full, books set aside only on evidence.
Who needs a local or master file in Egypt? Anyone whose related-party dealings in the tax period exceed EGP 30 million, the limit since 18 December 2025. Disclosure is always due.
What did Law 151 change in Egypt's property disposal tax? The rate stays 2.5%, payment is due within 60 days, and the contract value stands unless the ETA proves otherwise.
When is foreign work in Egypt a permanent establishment? A fixed place, a site or services over 90 days, or a dependent agent. Profits are deemed distributed within 60 days at 10%.
Is an Egyptian business assessed on turnover for 2023 and 2024? Yes, if turnover is up to EGP 10m and the tax is not final: never below its return, unless it elects ordinary rules.
5% of distributable profits is set aside before any reserves, and 4% where the State or public juridical persons hold over 50%, paid to the Treasury within four months of year end.
Law 148 of 2026 unified the departure fee at EGP 100, ending the reduced tourist rate, and set the cement levy at EGP 35 a tonne produced, formerly on clay with an EGP 35 minimum.
An eight-month temporary tax card to complete incorporation, which may not be used to issue an electronic invoice. Regular books no longer depend on turnover exceeding EGP 500,000.
Residents return to stamp duty on sales of listed shares at 0.5 per thousand instead of capital gains tax; the non-resident rate falls from 1.25 to 0.5; same-day trades bear 0.25.
Bad debts up to EGP 10,000 deductible without litigation, the ETA's burden of proof on a property disposal's value, a fixed settlement for firms up to EGP 10m, a 15% IPO incentive.
Law 149 of 2026 brings the rent on a shop or office from which a business is run into VAT at 14%: what stays exempt, who in practice bears the tax, and what to review in leases.