Starting a business in
🇪🇬Egypt
Checked November 9, 2026 · How we score
Corporate tax
22.5%
Top income tax
27.5%
Setup from
$1,000
all-in, first year
Time to form
14 days
visit usually needed
What is the corporate tax rate in Egypt?
The headline corporate tax rate in Egypt is 22.5% in 2026, and individuals pay up to 27.5%. 22.5% on corporate profit, with a 40.5% rate for oil and gas exploration companies. Small enterprises pay a lower graduated rate and a turnover-based regime applies to micro businesses. Free-zone companies are exempt from income tax but pay a 1% fee on revenue.
| Corporate income tax | 22.5% 22.5% on corporate profit, with a 40.5% rate for oil and gas exploration companies. Small enterprises pay a lower graduated rate and a turnover-based regime applies to micro businesses. Free-zone companies are exempt from income tax but pay a 1% fee on revenue. |
|---|---|
| Personal income tax (top) | 27.5% Progressive rates from 0% to 27.5% on salary income above EGP 1.2 million a year, with a personal exemption of EGP 20,000. Individuals' business income is taxed on the same scale. |
| Tax system | Worldwide income |
| Capital gains tax | 10%10% on gains from listed shares on the Egyptian Exchange (introduced 2025); gains on unlisted shares are taxed at the applicable income rate, and real-estate transfers pay a 2.5% levy. |
| Dividend withholding (non-residents) | 10% |
| VAT / GST | 14% |
| Social security | Employers pay 18.75% and employees 11% of insurable wages (capped). VAT is 14%. |
Forming a company in Egypt
| Usual entity | LLC (limited liability company) |
|---|---|
| Minimum capital | None |
| Setup cost (all-in) | $1,000–$3,000 |
| Annual running cost | $2,500–$6,000 |
| Time to incorporate | 14 days |
| Form remotely as a foreigner | No |
| Local director required | No |
| Local address required | Yes |
| Owners on public register | No |
| Statutory audit for small companies | Yes |
| Business banking for non-residents | Hard |
Residency and visas
Foreigners buying property of at least USD 100,000 can obtain a renewable 3-year residence, and larger purchases or a USD 250,000 contribution can support a fast-track citizenship application. Obtaining a work permit for staff also has quota limits.
| Digital nomad visa | No |
|---|---|
| Golden visa | Yes, from $100k |
| Citizenship by investment | From $250k |
| Ease of residency for founders | 3/5 (1 = easiest) |
Taxes for individuals living in Egypt
Egyptian residents are taxed on worldwide income if their centre of activities is in Egypt; otherwise Egypt taxes only income earned there.
| Foreign income of residents | Taxed |
|---|---|
| Income tax structure | Progressive rates |
| Inheritance / estate tax | 0%Egypt has no inheritance or gift tax; Islamic succession rules govern the distribution of estates. |
| Wealth tax | No |
| Annual property tax on your home | Yes |
| Exit tax when you leave | No |
| When you become tax resident | Resident if you have a permanent home in Egypt, stay more than 183 days in a year, or your centre of vital interests is in Egypt. |
Special tax regimes
Free zones and special economic zones
Exemption from income tax with a 1% fee on revenue for qualifying free-zone companies; the Suez Canal Economic Zone offers further incentives.
Golden license
A one-stop approval that grants a single licence and tax and customs incentives for strategic projects.
Startup Law incentives
Tax benefits and simplified registration for qualifying innovation startups.
Pros and cons
Why founders pick Egypt
- 22.5% corporate rate and low operating costs
- 100% foreign ownership of LLCs
- Free-zone exemptions and Suez Canal location
- Residence and citizenship routes via investment
Watch out for
- Currency volatility and foreign-exchange shortages
- Heavy bureaucracy and approvals
- 10% tax on stock-market gains since 2025
- Banking and repatriation are difficult for non-residents
Best for: Investors targeting Egypt's 110 million consumers · Manufacturers using Suez Canal zones · Property buyers seeking residence or citizenship
Egypt: common questions
Is Egypt a tax haven?
No. Egypt is a normal-tax country: companies pay 22.5% corporate tax and the top personal income tax rate is 27.5%. It does offer special regimes for some newcomers, such as Free zones and special economic zones.
What is the corporate tax rate in Egypt?
The corporate tax rate in Egypt is 22.5% on net profit, with 40.5% for oil and gas exploration and a lower regime for small enterprises. Free-zone companies are exempt from income tax but pay a 1% fee on revenue.
How much does it cost to register a company in Egypt?
Expect USD 1,000–3,000 in the first year for an LLC, covering GAFI registration, notarisation, a lawyer and a registered office. It takes about 2–3 weeks and requires a local address, tax card and commercial register.
What is the income tax rate in Egypt?
Egypt's top personal income tax rate is 27.5% on income above EGP 1.2 million a year. Salaries are taxed at source on a progressive scale after a personal exemption of EGP 20,000.
Does Egypt offer residency or citizenship by investment?
Yes. Buying property of at least USD 100,000 gives a renewable residence, and a USD 250,000 payment or larger property purchases can support a fast-track citizenship application.
Can foreigners own 100% of a company in Egypt?
Yes. Foreigners can own 100% of most LLCs and joint-stock companies registered with GAFI, although some sectors such as media and defence restrict ownership, and companies must keep 90% Egyptian staff.
Sources
Similar countries
Not tax or legal advice. Rates and rules change; we check official sources and update every page, but verify with a licensed adviser in the country before acting. Spotted something out of date? Use the correction form below.