Business tax and compliance in Egypt

Snapshot

Egypt applies corporate income tax at a headline rate of 22.5 percent on net taxable profits for most companies, and a standard value added tax rate of 14 percent. As of 3 April 2026 mandatory VAT and electronic invoicing registration applies once annual taxable supplies reach EGP 250,000, after Resolution 281 of 2025 halved the previous threshold, and businesses submit structured electronic invoices and receipts through the Egyptian Tax Authority platform. This is general information, not tax advice.

Corporate income tax: Headline rate of 22.5 percent on net taxable profits for most companies, as of 3 April 2026.
VAT: Standard rate of 14 percent. Registration threshold of EGP 250,000 in annual taxable supplies.
Electronic invoicing: Structured invoices and receipts submitted through the Egyptian Tax Authority platform.
Banking compliance: Central Bank of Egypt Know Your Customer, Anti Money Laundering, and Ultimate Beneficial Owner checks.

Rates and rules as of 3 April 2026Last reviewed 3 April 2026

General information, not financial, legal, or tax advice. Verify current terms and eligibility with the provider before applying.

Egypt taxes most companies on net taxable profits at a headline corporate income tax rate of 22.5 percent, and applies a standard value added tax rate of 14 percent. As of 3 April 2026 a business must register for VAT and electronic invoicing once annual taxable supplies reach EGP 250,000, after Resolution 281 of 2025 cut the previous EGP 500,000 threshold in half, and it submits structured electronic invoices and receipts through the Egyptian Tax Authority platform. Banking compliance adds Central Bank of Egypt Know Your Customer and Anti Money Laundering checks. This page is general information, not tax advice. Confirm your position with the Egyptian Tax Authority or a qualified adviser.

Corporate income tax and VAT

As of 3 April 2026 most companies in Egypt pay corporate income tax at a headline rate of 22.5 percent on net taxable profits, and charge value added tax at a standard rate of 14 percent on taxable supplies. Registration for VAT and electronic invoicing becomes mandatory once annual taxable supplies reach EGP 250,000, after Resolution 281 of 2025 halved the previous EGP 500,000 threshold. Specific rates, exemptions, and reduced or higher VAT categories can apply, so confirm your case. Verify with the Egyptian Tax Authority

Electronic invoicing and receipts

The Egyptian Tax Authority operates an electronic invoicing and electronic receipt system that requires businesses to submit structured invoices and receipts, with digital signatures and standard product codes, through its central platform. As of 3 April 2026 the system continues to expand, electronic receipts carry a QR code that links to the validated record, and late or missing submissions can draw penalties under the Unified Tax Procedures Law. Confirm your registration deadline and the technical steps with the Egyptian Tax Authority or your accountant.

Banking and reporting compliance

Tax compliance sits alongside banking compliance. As of 3 April 2026 the Central Bank of Egypt requires banks to run Know Your Customer and Anti Money Laundering checks and to verify the Ultimate Beneficial Owner of a corporate customer, so a company keeps its commercial registration, Tax Card, and ownership records current and consistent with what the bank holds. This is general information, not financial, legal, or tax advice. Confirm current obligations with the Egyptian Tax Authority, the bank, or a qualified adviser before you act.

We do not list a business account that is confirmed available to companies registered in Egypt as of 3 April 2026. Egyptian banks such as Banque Misr, the National Bank of Egypt, and Commercial International Bank set their own onboarding requirements under Central Bank of Egypt rules, and most international account providers do not offer a full local corporate account to Egypt registered companies. Payoneer is available in Egypt for receiving cross border payments and withdrawing to a local bank, but it is not a replacement for a domestic business account. See the related guides below, and verify any option directly with the provider. More country detail is on the Egypt country guide.

Questions about business tax and compliance in Egypt

What is the corporate tax rate in Egypt?

Most companies pay corporate income tax at a headline rate of 22.5 percent on net taxable profits. As of 3 April 2026 specific rates and exemptions can apply, so confirm your position with the Egyptian Tax Authority or a qualified adviser. This is general information, not tax advice.

What is the VAT rate and registration threshold in Egypt?

The standard value added tax rate is 14 percent, and registration for VAT and electronic invoicing becomes mandatory once annual taxable supplies reach EGP 250,000, after Resolution 281 of 2025 halved the previous threshold. As of 3 April 2026 confirm your case with the Egyptian Tax Authority.

Does Egypt require electronic invoicing?

Yes. The Egyptian Tax Authority requires businesses to submit structured electronic invoices and receipts, with digital signatures and standard product codes, through its central platform, and electronic receipts carry a QR code that links to the validated record. As of 3 April 2026 confirm your registration deadline and technical steps with the Egyptian Tax Authority.

What compliance checks do Egyptian banks run on a company?

Under Central Bank of Egypt rules, banks run Know Your Customer and Anti Money Laundering checks and verify the Ultimate Beneficial Owner of a corporate customer. As of 3 April 2026 keep commercial registration, the Tax Card, and ownership records current and consistent with what the bank holds.

Requirements, fees, and eligibility change and vary by region. This page was last reviewed on 3 April 2026. Confirm current terms with the provider before applying.