DoubleTaxationTaxes on salary: Egypt preliminary data
How much income tax and social contributions are paid on a salary in Egypt, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | EGP 3,350,823 ≈ €60,000 |
|---|---|
| Income tax | EGP 879,914 ≈ €15,756 |
| Employee contributions | EGP 22,044 ≈ €395 |
| Take-home pay | EGP 2,448,865 ≈ €43,849 |
| Employer contributions and payroll taxes | EGP 37,074 ≈ €664 |
| Employer's labour cost | EGP 3,387,897 ≈ €60,664 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 EGP 1,675,411 | €60,000 EGP 3,350,823 | €120,000 EGP 6,701,646 |
|---|---|---|---|
| Sole proprietor | EGP 384,664 25.5 % | EGP 799,329 26.5 % | EGP 1,628,657 27.0 % |
| Company | EGP 456,131 30.3 % | EGP 912,262 30.3 % | EGP 1,824,523 30.3 % |
| Sole proprietor · Simplified tax regime for enterprises with annual turnover up to EGP 20 million (Law No. 6 of 2025): below EGP 500,000 | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Simplified tax regime for enterprises with annual turnover up to EGP 20 million (Law No. 6 of 2025): EGP 500,000 to below 2m | EGP 8,377 0.6 % | above the regime's limit | above the regime's limit |
| Sole proprietor · Simplified tax regime for enterprises with annual turnover up to EGP 20 million (Law No. 6 of 2025): EGP 2m to below 3m | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Simplified tax regime for enterprises with annual turnover up to EGP 20 million (Law No. 6 of 2025): EGP 3m to below 10m | above the regime's limit | EGP 33,508 1.1 % | EGP 67,016 1.1 % |
| Sole proprietor · Simplified tax regime for enterprises with annual turnover up to EGP 20 million (Law No. 6 of 2025): EGP 10m to 20m | above the regime's limit | above the regime's limit | above the regime's limit |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Egypt yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 55.847049 EGP (UN Treasury operational rate of exchange effective 31 Dec 2025 (in force on 2 Jan 2026), 2026-01-02) ↗
Sources
- ETA — Law No. 7 of 2024 amending arts. 8 and 13(1) of Income Tax Law 91/2005 (Official Gazette No. 7 bis (a), 21 Feb 2024)
- ETA — Law No. 6 of 2025 on tax incentives and facilitation for enterprises with turnover up to EGP 20 million (Official Gazette No. 6 bis (w), 12 Feb 2025)
- ETA — Law No. 96 of 2015 amending Income Tax Law 91/2005 (arts. 49 and 56 bis rates)
- NOSI (National Organization for Social Insurance) — minimum and maximum insurable wage from 1 Jan 2026 (EGP 2,700 / 16,700 per month)
- ETA — Payroll system FAQ v4 (2026): employee share of social insurance excluded from taxable salary
- UN Treasury — UN operational rates of exchange (rate effective 31 Dec 2025)
- NOSI — Social Insurance and Pensions Law No. 148 of 2019 (official NOSI edition, Dec 2019): arts. 19, 36, 46, 70, 86
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.