Egypt — Simplified / SME Tax Regime (Law No. 6 of 2025 + Law No. 152 of 2020)
Asked about Egypt's simplified or SME tax regime for small self-employed people, freelancers, professionals, sole proprietors, and small companies.
Key facts — Egypt, 2026
| Field | Value |
|---|---|
| Country | Egypt (EG) |
| Regime | Integrated simplified tax system — turnover-based (الضريبة على رقم الأعمال) |
| Eligibility | Annual turnover ≤ EGP 20,000,000 (whether or not registered for tax) |
| Tax basis | % of annual turnover (not net profit) — 0.4% to 1.5% by band |
| Currency | EGP (Egyptian Pound) |
| Legislation | Law No. 152 of 2020 (MSME Development Law) + Law No. 6 of 2025 (integrated simplified system) |
| Authority | Egyptian Tax Authority — ETA (مصلحة الضرائب المصرية) |
| Portal | eta.gov.eg |
| Effective date | Law No. 6 of 2025: published 12 Feb 2025, effective 1 March 2025 |
| Commitment | Locked into the regime for 5 years from the request date |
| Quality tier | Research-verified — pending sign-off by an Egyptian accountant |
| Version | 1.0 |
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About
Use this skill whenever asked about Egypt's simplified or SME tax regime for small self-employed people, freelancers, professionals, sole proprietors, and small companies. Trigger on phrases like "Egypt simplified tax", "SME tax Egypt", "small business tax Egypt", "Law 6 of 2025 Egypt", "turnover tax Egypt", "freelancer simplified Egypt", "النظام الضريبي المبسط", "ضريبة على رقم الأعمال", "قانون 6 لسنة 2025", "حوافز المشروعات الصغيرة". Covers both the SME framework under Law No. 152 of 2020 (MSME Development Law) and the NEW integrated simplified tax regime under Law No. 6 of 2025 for businesses and professionals with annual turnover up to EGP 20 million. AI replies in the user's language (English or Arabic).
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