Egypt Income Tax Calculator 2026
Calculate your Egyptian taxes: Progressive Income Tax + Social Insurance Contributions
~0 EUR
0 EGP
Effective rate: 0%
0 EGP
~11% (employee share)
0 EGP
Monthly: 0 EGP
Income Distribution
Effective total rate: 0%
Complete Guide to Egyptian Taxation
Egypt has a progressive income tax system with seven tax brackets ranging from 0% to 27.5%. The Egyptian tax system is administered by the Egyptian Tax Authority (ETA). Tax residents are taxed on their worldwide income, while non-residents are only taxed on Egyptian-sourced income.
Income Tax Brackets 2026
Egyptian income tax uses a progressive system with seven brackets:
- EGP 0 - EGP 40,000: 0% (tax-free allowance)
- EGP 40,001 - EGP 55,000: 10%
- EGP 55,001 - EGP 70,000: 15%
- EGP 70,001 - EGP 200,000: 20%
- EGP 200,001 - EGP 400,000: 22.5%
- EGP 400,001 - EGP 1,200,000: 25%
- Above EGP 1,200,000: 27.5%
Note: The EGP 40,000 annual allowance is tax-free, providing relief for lower-income earners.
Social Insurance Contributions (~11% employee)
National Organization for Social Insurance (NOSI)
Egypt's social insurance system covers old-age pensions, disability, death benefits, and work injuries. Contributions are shared between employer and employee.
| Contribution | Employee Rate | Employer Rate | Description |
|---|---|---|---|
| Pension Insurance | 9% | 12% | Old-age, disability, death |
| Health Insurance | 1% | 4% | Medical coverage |
| Unemployment Insurance | 1% | 2% | Job loss protection |
| Total | ~11% | ~18% | Subject to salary caps |
Social Insurance Salary Cap
Important Limitation
- Social insurance contributions are capped at a maximum insurable salary
- The cap is adjusted periodically by the government
- Income above the cap is not subject to social insurance
- This effectively reduces the social insurance burden for high earners
Tax Deductions and Exemptions
Personal Allowance
- First EGP 40,000 of annual income is tax-free
- This is automatically applied to all taxpayers
- Additional personal allowance of EGP 20,000 for employees (reducing taxable income)
Social Insurance Deduction
- Employee social insurance contributions are tax-deductible
- Reduces the taxable income before applying tax brackets
- Life insurance premiums may also be deductible (with limits)
Professional Expenses
- Certain work-related expenses may be deductible
- Charitable donations to approved organizations (limited)
- Education and training expenses in some cases
Tax Residency Rules
Resident
Permanent home in Egypt OR present for 183+ days/year. Taxed on worldwide income.
Non-Resident
Not meeting residency criteria. Only taxed on Egyptian-sourced income.
France vs Egypt Comparison
| Criteria | France | Egypt |
|---|---|---|
| Maximum marginal rate | 45% | 27.5% |
| Tax-free allowance | ~EUR 10,777 | EGP 40,000 (~EUR 750) |
| Number of brackets | 5 | 7 |
| Social contributions (employee) | ~22% | ~11% |
| Family quotient | Yes (parts) | No |
| Withholding tax | Yes (2019+) | Yes (monthly) |
| Currency | EUR | EGP (Egyptian Pound) |
| Cost of living (index) | 100 | ~25-30 |
Tax Filing and Payment
- Tax year: Calendar year (January 1 - December 31)
- Filing deadline: March 31 for individuals (next year)
- Withholding: Employers withhold taxes monthly (Pay-As-You-Earn)
- Annual return: Required for additional income or to claim deductions
- Electronic filing: Available through the Egyptian Tax Authority portal
Special Tax Zones
Free Zones and Investment Incentives
- Free Zones: Companies in designated free zones may enjoy tax exemptions
- Special Economic Zones: Reduced rates for qualifying businesses
- Investment Law incentives: Tax holidays and reduced rates for strategic sectors
- Technology sector: Special incentives for IT and tech companies
These incentives primarily benefit businesses, though employees may indirectly benefit from higher salaries.
Other Taxes in Egypt
VAT
14% standard rate on goods and services
Stamp Duty
Varies by transaction type
Real Estate Tax
10% on rental income (after deductions)
Capital Gains
10% on stock market gains (with exemptions)
Egypt has a progressive tax system with moderate rates. Compare with Middle Eastern and African economies for expats.