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Tax and legal alerts as they are issued, English translations of new Egyptian decrees, and longer guides — written and signed by the partners who do the work.
Who must issue Egypt's electronic receipt? A registered seller to final consumers, once a decision covers it. All scheduled dates have passed; receipts are due within 24 hours.
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.
Form 1 for each new employee, Form 2 for the business and January's wage changes, Form 6 within a week of a departure. Deadlines and the cost of missing them.
Serving clients or platforms abroad from Egypt is taxable in Egypt; exported services are zero-rated for VAT given a contract, an invoice and a bank transfer.
When must a new business open its NOSI file, and with which forms? The two-week deadline, enrolling each employee, the first payment and the penalties.
Are founders' shares locked up? How does an Egyptian company give staff shares or options? The rules, the shareholders' agreement and the tax on granted shares.
A private-sector employer pays 18.75% of the insurable wage and deducts 11% from the employee: the split by insurance, a worked example and the 2027 rise.
Working from Egypt for a company abroad: employee or contractor? Subordination decides, not the contract's title, and with it the tax and insurance position.
What wage are social insurance contributions paid on? In the private sector, January's wage, within EGP 2,700–16,700 in 2026, less allowances capped at 30%.
Do Egypt's freelancers and content creators need to register for tax? Yes, once they start; income is taxed on net profit, or on turnover under the simplified regime.
How many years can a tax loss be carried forward in Egypt? Five, used in strict order, never renewed, with separate rules for long-term contracts and several income sources.