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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.
Law 151 of 2026
The market, income and cost approaches in EAS 45 and the FRA standards, when the Companies Law requires an in-kind contribution to be valued, and fair value in disposal tax.
Does Egyptian law require financial due diligence before buying an unlisted company? We found nothing in the Companies Law that does. It is not an audit; Standard 4400 is closest.
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.
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.
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.
Paying interest, royalties or fees to a non-resident? Withhold 20% and remit it the next working day. Article 56 sets the exemptions, treaty refunds and cost of not withholding.
How is an ageing report read and collection run? Egyptian Accounting Standard 47 requires lifetime expected credit losses on trade receivables and allows a provision matrix.
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.
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.