Egypt

Last update: 2026-05-23
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.
Personal income
0 → 27.5%
progressive
Corporate
22.5%
flat
Capital gains
0 → 27.5%
progressive
VAT (standard)
14%
standard rate
i 6.4 PRIVACY GRADE
i 4.5 VERY LOW TAX
i 3.1 HOLDING
i 2.7 DIVIDEND PIPELINE
i 2 CRYPTO HAVEN
i 2 EASY CITIZENSHIP
VERYLOW TAX 4.5/10 HOLDING 3.1/10 DIVIDENDPIPELINE 2.7/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 6.4/10 EASYCITIZENSHIP 2/10
01/08

Will Egypt tax what you earn?

income tax tax residency territorial system

YES, A LOT. Personal income is taxed heavily in Egypt (top marginal rate 27.5%), but the residency test is unusually permissive. The bill is steep; the trick is not to trip into resident status without meaning to.

Personal income taxi
0 → 27.5%
progressive · 7 brackets
Income simulatori
Income
Tax due
Effective rate
all-in
Marginal rate
+0.1%
Mandatory payroll contribution to the Martyrs and Victims Fund deducted from gross salary
Tax residence testi
184days
183-day rule
Economic interest
Family centre
Habitual abode
Extended-stay test
Just one rule above is enough to make you tax-resident here.
02/08

Will Egypt tax what you own?

capital gains wealth tax inheritance dividends interest

YES, A LOT. Egypt runs the full kit on owned wealth: capital gains at 27.5%, and an annual wealth tax above a threshold (top rate 10%). Holding here is expensive in every direction: flow, stock, and transfer.

Capital gainsi
27.5%
progressive
Dividend taxi
10%
flat
Interest incomei
20%
flat
Wealth taxi
10%
flat
Crypto · tax regimei
Regime
UNREGULATED
Fallback 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-cryptoi
TAXABLE
each swap counts as a disposal — gains realised at every trade
FATF travel rulei
NOT SIGNED
no information-sharing obligation on VASP transfers
Inheritance systemi
NONE
no 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.
03/08

Is it easy to run a company in Egypt?

corporate tax criminal liability public registry VAT IP box

YES, BUT TAXED. Corporate tax in Egypt is 22.5%, but the tax isn't where this country hurts. It treats misuse of corporate assets as a criminal offense (the textbook case is the French abus de biens sociaux doctrine: using your own company's money for personal purposes can trigger prosecution, even as sole shareholder, because the company is a distinct legal person and your consent doesn't waive the offense). And it runs public corporate registries: your name as shareholder is queryable by anyone with a browser. For an owner-operator, those two combined are the real friction. Heavier than the rate, and far less negotiable. Running a clean structure is straightforward; running it casually isn't.

Corporate taxi
22.5%
flat
IP Box · Patent Boxi
NONE
no IP regime · IP income taxed under standard corporate rules
Misuse of corporate assetsi
CRIMINAL 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 privacyi
PUBLIC PAYWALL
Commercial Registry (Internal Trade Development Authority - ITDA)
Directors privacyi
PUBLIC PAYWALL
Commercial Registry (Internal Trade Development Authority - ITDA)
Incorporation costi
Limited Liability Company (LLC)
شركة ذات مسؤولية محدودة
Government Registration & GAFI Administrative Fees USD 48
Bar Association Authentication & Notary Fees USD 116
Professional Legal & Incorporation Services USD 872
Total USD 1,037
VAT standard ratei
14%
single rate · no reduced tiers
14%
Digital & telecom
14%
digital
Construction
14%
construction
04/08

Is Egypt good for your holding company?

treaty network participation exemption withholding

NOT REALLY. Egypt has a moderate 49-strong treaty network. Without a participation exemption, dividends from subsidiaries land in the corporate schedule (22.5%): workable for operational subsidiaries, much weaker as a pure holding vehicle.

Territorial systemi
Individuals
WORLDWIDE
Corporates
WORLDWIDE
Individuals: worldwide income taxation regardless of source. Corporates: worldwide.
Participation exemptioni
NONE
no dividend participation exemption regime
CFC rulesi
NONE
no controlled foreign corporation regime · foreign-source corporate income out of scope
WHT · dividendsi
10%
non-resident outbound
WHT · interest
20%
non-resident outbound
WHT · royalties
20%
non-resident outbound
Tax-haven WHT
no punitive rate on record
Treaties signedi
42
active
Treaties pending
7
in negotiation
Tax treaty networki
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
05/08

What does it cost to come and go from Egypt?

exit tax territorial system dual citizenship

SOME. Egypt taxes worldwide income while you're resident, but there's no exit tax on the way out. The cost of leaving is mostly paperwork: unrealised gains follow you to the next jurisdiction untouched.

Exit taxi
NONE
no triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
naturalisation requires renouncing existing citizenship
Citizenship paths
Residence
Marriage
Birth
Descent
Investment
06/08

Will Egypt protect your privacy?

info exchange corporate registries

YES. Egypt has signed few exchange frameworks, so foreign tax authorities won't routinely see what you do here. But corporate registries are public: ownership and directorships are queryable by anyone with a browser. Privacy from abroad, transparency at home.

Multilateral reporting frameworks 1/10 active · 2 pending
CRS
CARF
FATCA
MLI
2020
BEPS
MAAC
GLOBAL FORUM
EOIR
CRYPTO-CARF
CRYPTO TRAVEL RULE
07/08

Is Egypt itself a liability?

blacklists FATF standing

NO. Egypt carries no entries on any major blacklist, though it sits outside FATF membership. Counterparties may apply light extra due diligence, but no formal stigma attaches to dealing with it.

Blacklist exposure Clear everywhere
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list
08/08

Will you feel free in Egypt?

press freedom crypto CBDC EU

NO. Press freedom in Egypt is restricted (RSF rank #170). Civic space and independent media operate under pressure or not at all, a constraint that typically extends to financial expression as well, even where crypto isn't formally banned.

Press freedom · RSF indexi
170/180
score 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
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.