Egypt's headline corporate income tax (CIT) rate is 22.5.
The headline personal income tax (PIT) rate is 27.5.
The standard VAT/GST (or equivalent consumption tax) rate is 14. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
An individual is an Egyptian tax resident if present in Egypt more than 183 days (continuous or intermittent) within 12 months, deemed to have a permanent abode in Egypt, or is an Egyptian national performing work duties abroad but paid from an Egyptian source. A foreign entity is resident if established under Egyptian law, majority (50%+) government-owned, or has its effective place of management in Egypt - the latter determined by meeting at least two of: daily managerial decisions occurring in Egypt, board meetings held in Egypt, 50%+ of board members/managers residing in Egypt, or majority shareholders residing in Egypt. Residents are taxed on worldwide income; non-residents only on Egypt-source income (both at the same progressive rates).
Egypt has no formal CFC regime; instead, income from investments in non-resident companies is recognized under the equity method of revenue recognition rather than a distinct attribution-and-taxation mechanism.
Interest on related-party debt (direct/indirect 25%+ ownership, and third-party loans guaranteed by a related party) is deductible only up to a 4:1 debt-to-equity ratio (Article 49, Income Tax Law No. 91/2005 as amended by Law No. 30/2023); interest on the excess is non-deductible. The ratio is scheduled to phase down gradually to 2:1 by 2028. Equity is defined as paid-up capital plus reserves and retained earnings, less treasury shares and retained losses. Banks, insurance companies, and designated financing-activity companies are excluded. A separate cap limits deductible interest to no more than twice the Central Bank of Egypt's discount rate at the start of the relevant tax year.
Egypt has concluded double tax treaties with more than 50 countries. Egypt does not automatically apply reduced treaty withholding rates on interest/royalties at source (a 2009 ministerial decree requires the standard 20% domestic rate be withheld first, with foreign recipients able to claim a refund for the treaty-rate differential afterward). Egypt has no comprehensive tax treaty with the United States, though a treaty covering certain matters exists.