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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.
When is a company tax return due in Egypt, and what is the penalty? 30 April or four months from year end; an unpaid return is an enforcement instrument.
5% of distributable profits is set aside before any reserves, and 4% where the State holds over 50%. Proceeds go to the Treasury within four months of year end.
Law 148 of 2026 unified the departure fee at EGP 100 and removed the reduced tourist rate, and set EGP 35 on every tonne of cement produced, not sold.
A temporary tax card for eight months to complete incorporation, but it cannot issue an electronic invoice. Regular books are now required whatever the turnover.
Seven Egyptian tax laws in force since 29 July 2026: business rent now bears VAT, the dispute window shuts in December, stamp duty applies to losing trades.
Residents are back under share-sale stamp duty at 0.5 per thousand in place of capital gains tax; non-residents drop from 1.25; same-day trades now pay 0.25.
Bad debts up to EGP 10,000 deductible without litigation, the property-value burden moved to the ETA, a fixed settlement for small firms, a 15% IPO incentive.
Law 149 of 2026 brings the rent on a shop or office used as business premises into Egyptian VAT at 14%. What stays exempt, and who bears the tax.
Law 152 of 2026 extends Egypt's tax dispute settlement window to 31 December 2026. Who qualifies, how to apply, and why the Law 5 of 2025 route has closed.