Egypt Personal Income Tax (ضريبة الدخل)
Asked about Egyptian personal income tax for resident individuals, sole proprietors, freelancers, or professionals — to compute, review, or explain it.
Key facts — Egypt, 2026
| Field | Value |
|---|---|
| Country | Egypt (جمهورية مصر العربية) |
| Tax | Personal Income Tax (ضريبة الدخل على الأشخاص الطبيعيين) |
| Currency | EGP (Egyptian Pound — ج.م) |
| Tax year | Calendar year (1 January – 31 December) for individuals |
| Legislation | Income Tax Law No. 91 of 2005 (as amended) — including the 2024 bracket reset and Laws No. 5, 6 and 7 of 2025 |
| Tax authority | Egyptian Tax Authority (ETA — مصلحة الضرائب المصرية) |
| Portal | eta.gov.eg |
| Filing deadline | 31 March of the year following the tax year (individuals / sole proprietors) |
| Top marginal rate | 27.5% on income over EGP 1,200,000 |
| Annual personal exemption | EGP 20,000 (raised from EGP 15,000 effective 21 Feb 2024) — verify current value |
| Simplified SME alternative | Law No. 6 of 2025 turnover-based regime for businesses up to EGP 20m — see eg-sme-tax |
| Contributor | Open Accountants Community |
| Quality tier | Research-verified — pending sign-off by a qualified Egyptian accountant (محاسب قانوني) |
| Skill version | 1.0 |
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Research-verified
Drafted from authoritative sources (tax authority sites, Big-4 summaries). Awaiting credentialed sign-off.
Needs section-by-section practitioner review to reach accountant-verified.
About
Use this skill whenever asked about Egyptian personal income tax for resident individuals, sole proprietors, freelancers, or professionals — to compute, review, or explain it. Trigger on phrases like "Egypt income tax", "ضريبة الدخل", "Egyptian tax brackets", "sole proprietor tax Egypt", "freelancer tax Egypt", "professional income tax Egypt", "إقرار ضريبة الدخل", or any request to prepare or check an Egyptian individual income tax return. ALWAYS read this skill before touching any Egypt personal income tax work.
More Egypt tax skills
Other Egypt computations in the OpenAccountants library.