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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 91 of 2005
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.
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%.
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.
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.
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.
Why does tax depreciation differ from the accounting charge? Fixed rates on cost or on a declining pooled base, and an elective 30% first-year allowance, create deferred tax.
Which legal form for an Egyptian startup, and what does an offshore holding change? It keeps the Egyptian company in Egyptian tax, and may be resident itself.
Working from Egypt for an employer abroad? The salary is taxable in Egypt and you remit the tax yourself. The rule, the computation and the insurance position.
What tax rate applies to a business in Egypt with turnover up to EGP 20 million? Between 0.4% and 1.5% of turnover, by a five-year election under Law 6 of 2025.
Should a foreign investor open a branch or a representative office in Egypt? A branch trades and is taxed on profits; an office may only study the market.