šŖš¬ Egypt Statutory Tax Guide
Egypt Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by Egyptian Tax Authority (ETA).
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š Statutory Authority & Legal Framework
In Egypt, personal income taxation is administered by the Egyptian Tax Authority (ETA) under the authority of Income Tax Law No. 91 of 2005 amended by Law No. 30 of 2023.
Egypt progressive income tax brackets from 0% up to 27.5% with statutory social insurance contributions (11%).
š 2026 Progressive Marginal Tax Brackets
ISO: EGP| Income Bracket (EĀ£) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| Up to EĀ£40,000 (0%) | 0.0% | Tax-Free Allowance |
| EĀ£40,001 ā EĀ£55,000 (10%) | 10.0% | Tier 2 |
| EĀ£55,001 ā EĀ£70,000 (15%) | 15.0% | Tier 3 |
| EĀ£70,001 ā EĀ£200,000 (20%) | 20.0% | Tier 4 |
| EĀ£200,001 ā EĀ£400,000 (22.5%) | 22.5% | Tier 5 |
| EĀ£400,001 ā EĀ£1,200,000 (25%) | 25.0% | Tier 6 |
| Above EĀ£1,200,000 (27.5%) | 27.5% | Tier 7 |
š”ļø Mandatory Social Security & Pension Contributions
National Social Insurance (NOSI)
Employee Share: 11.0%
Employer Share: 18.8%
Wage Cap: EĀ£ 151,200
Frequently Asked Questions: Egypt Taxation
What are the income tax brackets in Egypt? ā
Egypt operates a progressive tax system administered by Egyptian Tax Authority (ETA) under Income Tax Law No. 91 of 2005 amended by Law No. 30 of 2023.
What social security or pension contributions apply in Egypt? ā
Mandatory contributions include: National Social Insurance (NOSI) (11.0%).