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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 30 of 2023
What turns a foreign company's representative office into a permanent establishment in Egypt, and what keeps it out? The PE test, tax registration and tax on staff salaries.
Which texts govern transfer pricing in Egypt today? Article 30 of the Income Tax Law, Articles 38 to 40 of its regulations as amended in 2018, and the 2023 related-person test.
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.
Is every real cost a business bears deductible? The law requires a link to the activity and an electronic invoice, and rules out specific items outright, however well documented.