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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.
double tax treaties
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%.
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.
Egyptian withholding is 1%, 3% or 5%, computed by the e-invoicing system on the net line amount before VAT and remitted on Form 41 by the end of April, July, October and January.