Arab Republic of Egypt — Income Tax, VAT, Social Insurance, Schedule Tax 2026
💰 Income Tax Calculator (Egyptian Tax Authority)
Calculate annual personal income tax under Egypt's progressive tax system (Income Tax Law No. 91/2005, as amended). Top marginal rate: 27.5%. Tax-free threshold: EGP 40,000.
EGP
EGP
📌 Deductions & Reliefs:
Mandatory social insurance contributions are tax-deductible. Life insurance premiums are deductible up to 10% of net income (max EGP 2,000/year). Charitable donations to approved entities are deductible up to 10% of net income. Tax returns are due by 30 April each year for individuals. The tax-free threshold of EGP 40,000 means no tax is payable on the first EGP 40,000 of annual income.
📊 ETA Income Tax Brackets 2026
Progressive personal income tax rates for individuals resident in Egypt, per the Income Tax Law No. 91 of 2005 (as amended by subsequent Finance Acts).
Lower Limit (EGP)
Upper Limit (EGP)
Fixed (EGP)
Rate %
0
40,000
0
0%
40,001
55,000
0
10%
55,001
70,000
1,500
15%
70,001
200,000
3,750
20%
200,001
330,000
29,750
22.5%
330,001
500,000
59,000
25%
500,001
Above
101,500
27.5%
📌 Formula:
Tax = Fixed Amount + Rate × (Taxable Income − Lower Limit). The first EGP 40,000 of annual income is exempt from tax.
🏢 Social Insurance Rates Overview
Item
Employee
Employer
Pension (Retirement/Disability/Death)
11%
16.5%
Work Injury Insurance
—
~2%
Unemployment Insurance
1%
1%
Total
12%
~19.5%
📌 Note:
Contributions are based on the subscription wage (min EGP 1,600/month, max EGP 12,600/month). Work injury rate varies by sector (1–5%). Per Law No. 148 of 2019.
🧾 VAT Calculator (Value Added Tax)
Standard rate: 14% (Law No. 67 of 2016). Zero-rated: exports of goods and services. Exempt: basic food, financial services, medical services, education, residential rent, public transport.
EGP
📌 VAT-Exempt Supplies:
Basic food items (bread, rice, sugar, cooking oil), financial and insurance services, medical services and medicines, educational services, residential real estate transactions, public transportation, and services provided by charities. Exports are zero-rated (VAT refundable on inputs).
👥 Social Insurance Calculator
Calculate mandatory social insurance contributions under Law No. 148 of 2019. Covers retirement pensions, death/disability benefits, work injuries, sickness, and unemployment.
EGP
EGP
📌 Social Insurance Coverage:
The Egyptian social insurance system provides: retirement pension (after 20 years of contributions), old-age pension (at age 60), disability pension, death benefits (survivor's pension), work injury compensation, sickness benefits, maternity benefits, and unemployment benefits. The subscription wage is capped between EGP 1,600 (minimum) and EGP 12,600 (maximum) per month.
🍺 Schedule Tax Calculator (ضريبة الجدول)
Egypt's schedule tax (table tax) on specific goods per the Excise Duty provisions. Levied on tobacco, alcohol, petroleum, vehicles, and other goods.
EGP
%
📌 Schedule Tax in Egypt:
The schedule tax (ضريبة الجدول) is levied on specific goods including tobacco products, alcoholic beverages, petroleum products, motor vehicles, telecommunications services, and sugar-sweetened beverages. Rates are set by the Excise Duty provisions and amended by annual Finance Acts. VAT at 14% is applied on top of the schedule-tax-inclusive price.