By Omnia Kamel, Tax Accountant | Beans Consult | 24/10/2026
Most founders know two or three of these. The law expects all of them. This map covers a resident private LLC or JSC outside the free zones, updated for the July 2026 tax laws.
At setup
- Within 30 days: register with the Egyptian Tax Authority and get the tax card. A temporary 8-month card is now available while you finish incorporation.
- From day one: keep regular books, now mandatory for every taxpayer whatever its size (Law 150/2026).
- At EGP 500,000 of sales in 12 months: register for VAT within 30 days. Professional and consulting services register from their first sale, because they pay a 10% table tax.
- First hire: register the company with social insurance within two weeks of starting activity, and each employee within 14 days of joining.
Monthly
| Obligation | Rate | Filing and payment |
|---|---|---|
| Payroll income tax | 0% to 27.5%, withheld from salaries | Paid within 15 days of month end; quarterly return; annual settlement |
| Social insurance | Employer 18.75%, employee 11% (19.25% / 11.5% from 01/01/2027) | First of the following month, on insurable wage EGP 2,700 to 16,700 (2026) |
| Universal health insurance | Employer 4%, employee 1%, in rolled-out governorates only | Monthly with payroll |
| Martyrs fund | 0.05% of salary, borne by the employee | Monthly |
| VAT | 14% standard; 5% machinery and medical devices; 10% table tax on professional and consulting services | Form 10 within the following month, even if nil |
| Dividends and foreign payments | 10% on dividends (5% listed); 20% on interest, royalties and services paid to non-residents | Dividends by the 5th working day of the next month; foreign payments the next working day |
Quarterly
Withholding on supplier payments: 1% supplies and contracting, 3% services, 5% commissions and professional fees, on each payment above EGP 300. Form 41 and payment by the end of April, July, October and January.
Annually
- Corporate income tax 22.5%: return by 30 April for a December year end, signed by a registered accountant, paid on filing.
- Solidarity contribution 0.25% of gross revenue: due even in a loss year, with the income tax return; now a deductible cost.
- Training and emergency funds for companies with 30 or more workers.
- Financial statements: statutory audit and general assembly within 3 months of year end.
When it happens
- Stamp tax: 0.4% a year on bank facilities, split with the bank; fixed stamp on contracts.
- Real estate tax: 10% of net rental value if you own your premises, in June and December.
- Real estate disposals: 2.5% of gross value within 60 days.
Turnover up to EGP 20 million?
Consider the simplified regime under Law 6/2025: tax of 0.4% to 1.5% of turnover instead of 22.5% of profit, no withholding, exemption from stamp tax, development fee and dividend tax, quarterly VAT and a first audit after 5 years. Joining is a 5-year commitment.
The cost of getting it wrong
- Late income tax: CBE rate + 2% (22.5% a year in 2026), capped at the tax.
- Late VAT: 1.5% a month.
- Late filing up to 60 days: EGP 3,000 to 50,000. Not filing beyond 60 days: up to EGP 2 million.
Need help applying this to your company?
Beans Consult handles incorporation, accounting, tax, payroll and social insurance.
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General guidance only; not tax or legal advice for a specific case.
