Egypt

EG EGP£ Arabic
Pros
Strategic geographic position linking global trade routes through the Suez Canal.
Access to an abundant, young, and cost-effective labor force for scaling.
Massive state investment in modern transport infrastructure and new urban developments.
Cons
Significant military involvement in the economy hindering fair private sector competition.
Opaque regulatory environment and heavy bureaucratic requirements for business operations.
Persistent currency volatility and high inflation impacting long-term capital stability.

Long story short: In Egypt, your real enemy isn't the tax office, it's the central bank: getting your dollars out is a nightmare of currency shortages and pound devaluations.

On the flip side, the tax burden stays light since the administration lacks both the means and the will to check much, and corruption stays small time, easy to dodge petty bribes. In neighborhoods like Zamalek, security isn't your problem.

Other things worth knowing: infrastructure keeps improving, power cuts are still frequent, food is generous and cheap, and the scenery between the Nile and the desert is stunning.

VERYLOW TAX 5.4/10 HOLDING 3.1/10 DIVIDENDPIPELINE 2.7/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 6.4/10

Will your income be taxed?

Long story short: YES, A LOT.
Income gets fleeced in Egypt (top marginal rate 27.5%), but the residency test is surprisingly hands-off.

The bill is brutal for residents; the whole game is simply not to become one by accident.

01.1 Income tax
Personal income tax
0 → 27.5%
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De quoi s’agit-il ?What residents pay on what they earn: salary, freelance income, sometimes dividends too. We show the system (flat or progressive) and the top rate.
Source et informations complémentairesprogressive · 7 brackets
Bracket (USD)Rate
0 – 797exempt
797 – 1,09510%
1,095 – 1,39415%
1,394 – 3,98320%
3,983 – 7,96622.5%
7,966 – 23,89825%
23,898 +27.5%
01.2 Tax residence test
A single active rule is enough to make you tax-resident.
183-day rule
Economic interest
does not exist here
Family centre
does not exist here
Habitual abode
Extended-stay test
does not exist here
Income tax simulatori

If you earn a year, you will pay .

Roughly effective, with a marginal rate of .

Will your wealth be taxed?

Long story short: YES, A LOT.
Egypt shears capital gains hard (27.5% at the top), but at least it stops there: no annual wealth levy, no inheritance regime.

Selling is the trigger; as long as you don't pull it, the position compounds untouched.

02.1 Investment income
Capital gains
27.5%
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De quoi s’agit-il ?The tax on your profit when you sell something that gained value: stocks, property, crypto, a business. Some countries skip it entirely.
Source et informations complémentairesprogressive
Bracket (USD)Rate
0 – 797exempt
797 – 1,09510%
1,095 – 1,39415%
1,394 – 3,98320%
3,983 – 7,96622.5%
7,966 – 23,89825%
23,898 +27.5%
Dividend tax
5%
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De quoi s’agit-il ?What you pay when your company sends you dividends. It stacks on top of corporate tax, so the combined bill is what really counts.
Source et informations complémentairesprogressive · +5% Dividends paid by Egyptian companies unlisted on the EGX to resident or non-resident shareholders
Interest income
27.5%
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De quoi s’agit-il ?The tax on income from savings, bonds and loans. Matters when choosing where to park your cash.
Source et informations complémentairesprogressive
Bracket (USD)Rate
0 – 797exempt
797 – 1,09510%
1,095 – 1,39415%
1,394 – 3,98320%
3,983 – 7,96622.5%
7,966 – 23,89825%
23,898 +27.5%
02.2 Wealth & estate
Wealth tax
NONE
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De quoi s’agit-il ?A yearly tax on what you own above a threshold, whether you sell or not. Most countries scrapped it; a few still run one.
Source et informations complémentairesno annual wealth tax · no real-estate wealth tax · no net-worth assessment
Inheritance system
NONE
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De quoi s’agit-il ?What heirs pay on what they inherit, by category (spouse, children, others), with allowances and top rates. Plenty of countries charge nothing at all.
Source et informations complémentairesno estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply.
02.3 Crypto
Crypto · tax regime
UNREGULATED
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesFallback rate: 27.5% · Cryptocurrency trading and issuance are strictly prohibited under Article 206 of the Central Bank and Banking System Law No. 194 of 2020. Despite the ban, the Egyptian Tax Authority (ETA) maintains that all income, including that from illegal or unlicensed activities, is subject to progressive income tax. The top marginal rate was increased to 27.5% in 2023 for income exceeding 1.2 million EGP.
Crypto-to-crypto
TAXABLE
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentaireseach swap counts as a disposal — gains realised at every trade
FATF travel rule
NOT SIGNED
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De quoi s’agit-il ?Does this country enforce the crypto Travel Rule? If yes, exchanges must identify senders and recipients, like banks do for wire transfers.
Source et informations complémentairesno information-sharing obligation on VASP transfers

Easy to run a company there?

Long story short: NO.
Corporate tax in Egypt is 22.5%, but the rate isn't what hurts. Misuse of corporate assets is a criminal offense; the textbook case is the French abus de biens sociaux: spend your own company's money on yourself and you can end up prosecuted, even as sole shareholder, because the company is a separate legal person and your consent means nothing.

And the registries are public: your name as shareholder, free to browse.

For an owner-operator, those two together weigh far more than the rate, and unlike the rate they don't negotiate. Run it clean and you're fine; run it casually and you'll get burned.

03.1 Rates
Corporate tax
22.5%
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De quoi s’agit-il ?What companies pay on their profits. The headline rate is a starting point: IP boxes and holding regimes often pull the real rate lower.
Source et informations complémentairesflat · +18.1% oil exploration companies (total rate 40.55%) · +17.5% Suez Canal Authority, Egyptian Petroleum Authority, and Central Bank of Egypt (total rate 40%)
VAT standard rate
14%
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De quoi s’agit-il ?The sales tax baked into almost everything you buy here. One standard rate, plus reduced rates on things like food or books.
Source et informations complémentairessingle rate · no reduced tiers
14%
Construction
14%
construction
03.2 Regime & registry
IP Box · Patent Box
NONE
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De quoi s’agit-il ?A discounted tax rate on income from patents, software and designs, often 5 to 10%. A magnet for tech and licensing businesses.
Source et informations complémentairesno IP regime · IP income taxed under standard corporate rules
Misuse of corporate assets
CRIMINAL
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De quoi s’agit-il ?If you spend company money on yourself, is it a crime (prison possible) or a civil matter? Some countries prosecute even sole shareholders.
Source et informations complémentairescriminal liability · Article 163, Clause 3 of Law No. 159 of 1981 (Companies Law) · Egypt follows the 'Autonomy of the Legal Entity' principle, meaning a company is a separate legal person from its owner. Under Article 163(3) of the Companies Law, any manager who uses company funds for personal purposes contrary to the company's interests commits a criminal offense (misdemeanor). This applies to sole shareholders because the company's assets are legally distinct from their personal property. The act is punishable by imprisonment and fines regardless of the company's solvency, as the company itself is considered the victim of the asset depletion.
Shareholders privacy
PUBLIC PAYWALL
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesCommercial Registry (Internal Trade Development Authority - ITDA)
Directors privacy
PUBLIC PAYWALL
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesCommercial Registry (Internal Trade Development Authority - ITDA)
03.3 Incorporation cost
In this country, the most standard company form is called شركة ذات مسؤولية محدودة (Limited Liability Company (LLC)). The costs below are for incorporating a company in its simplest form, for reference only.
Government Registration & GAFI Administrative Fees
USD 50
Bar Association Authentication & Notary Fees
USD 119
Professional Legal & Incorporation Services
USD 896
Total
USD 1,065

A good fit for a holding?

Long story short: NOT REALLY.
Egypt has a moderate 49-treaty network, but no participation exemption: dividends from subsidiaries land straight in the corporate schedule (22.5%).

Fine for operational subsidiaries; as a pure holding base, you're feeding the local taxman at every distribution.

04.1 Substance & exemptions
Territorial · individuals
WORLDWIDE
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De quoi s’agit-il ?Does this country tax only local income (territorial) or everything you earn worldwide? Territorial means your foreign income stays untaxed here. Huge.
Source et informations complémentairesworldwide income taxation regardless of source
Territorial · corporates
WORLDWIDE
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Source et informations complémentairesworldwide corporate taxation
Participation exemption
NONE
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De quoi s’agit-il ?Can a holding company receive dividends from its subsidiaries tax-free? The cornerstone of any serious holding structure.
Source et informations complémentairesno dividend participation exemption regime
CFC rules
NONE
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De quoi s’agit-il ?Anti-offshore rules: they tax you at home on your foreign company's profits, even if nothing was distributed. Where they exist, offshore setups get tricky.
Source et informations complémentairesno controlled foreign corporation regime · foreign-source corporate income out of scope
04.2 Withholding tax · non-resident
WHT · dividends
10%
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De quoi s’agit-il ?The cut this country takes when it sends dividends, interest or royalties abroad. Tax treaties can shrink it; blacklists can inflate it.
Source et informations complémentairesnon-resident outbound
WHT · interest
20%
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Source et informations complémentairesnon-resident outbound
WHT · royalties
20%
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Source et informations complémentairesnon-resident outbound
Tax-haven WHT
NONE
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Source et informations complémentairesno punitive rate on record
04.3 Treaty network
Treaties signed
42
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De quoi s’agit-il ?Deals with other countries to avoid double taxation and cut withholding taxes. The bigger the network, the easier your money moves across borders.
Source et informations complémentairesactive
Treaties pending
7
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Source et informations complémentairesin negotiation
Tax treaty network
origin · EG 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with EG.
Country Status Dividends Interest Royalties
// no treaties match

Easy to come and go?

Long story short: SOME.
Egypt taxes your worldwide income while you're resident, but at least the exit is free: no exit tax on the way out.

Leaving costs you paperwork, not money; your unrealised gains walk out the door with you, untouched.

05.1 Exit & dual nationality
Exit tax
NONE
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De quoi s’agit-il ?What the country charges you for leaving: tax on your unrealized gains, as if you'd sold everything at the border. Here you'll see if it exists and when it triggers.
Source et informations complémentairesno triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
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Source et informations complémentairesnaturalisation requires renouncing existing citizenship
05.2 Citizenship paths
Residence
10 years
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Source et informations complémentairesavailable path to naturalisation
Marriage
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Source et informations complémentairesnot available
Birth
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Source et informations complémentairesnot available
Descent
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Source et informations complémentairesnot available
Investment
available
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Source et informations complémentairesavailable path to naturalisation

Is your money watched?

Long story short: NO.
Foreign tax offices see next to nothing of what you do in Egypt: it has signed few exchange frameworks.

But the corporate registries are public: your shareholdings and directorships are one search away for anyone curious. Invisible from abroad, on display at home.

Multilateral reporting frameworks 1/9 active · 2 pending
CRS
CARF
FATCA
MLI
2020
BEPS
MAAC
GLOBAL FORUM
EOIR
CRYPTO TRAVEL RULE

Is it blacklisted?

Long story short: NO.
Egypt sits on no major blacklist, though it's outside the FATF club.

Some counterparties will run a bit of extra due diligence out of habit, but there's no formal stigma: you won't get hassled for dealing with it.

Blacklist exposure Clear everywhere
EMBARGO
un / us / eu sanctions
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list

Do you feel free there?

Long story short: NO.
Press freedom in Egypt is locked down (RSF rank #170). Independent media and civic space operate under pressure (when they operate at all), and that kind of grip usually spills over into economic life too.

Small mercy: crypto isn't formally banned.

08.1 Press freedom
Press freedom · RSF index
170/180
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De quoi s’agit-il ?The RSF world ranking of press freedom. A good proxy for censorship and civil liberties. The lower the rank, the freer the press.
Source et informations complémentairesscore 24 · · 0 rank year-on-year
Central bank digital currencyi
Program Status Cross-border Sources
Egypt CBDC
The Central Bank of Egypt (CBE) says that a CBDC can enhance the competitiveness of the national currency and increase the efficiency of monetary policy, and exploit opportunities provided by digital transformation to further develop the Egyptian financial sector.
Central Bank of Egypt (CBE)
RESEARCH

Connected to the world?

Long story short: SOMEWHAT CONNECTED.
Egypt is only half-plugged in, and it's the half that hurts. Stripe won't take local businesses: to charge cards you'll be shopping for workarounds (a foreign entity, a local PSP, a merchant of record).

Amazon, at least, delivers to your door. 5/11 of the services we track run here.

Accept payments 2/6 available
Stripe
card payments
PayPal
wallet payments
Adyen
enterprise psp
Mollie
eu payments
GoCardless
direct debit
Paddle
merchant of record
Bank and move money 1/3 available
Wise
multi-currency
Revolut
personal banking
Revolut Business
business banking
Buy and sell on Amazon 2/2 available
Amazon
consumer delivery
Amazon Seller
marketplace selling
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to Egypt. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.