Africa · EGP
Egypt
Reviewed 2026-06-21
Top income tax
27.5%
Self-employed SS
Yes
VAT
14%
Capital gains
10%
Exit tax
No
Nomad visa
No
63
/ 100
Tax efficiency57
Ease to enter50
Ease to exit93
Cost of living96
Internet19
English25
Egypt taxes resident individuals on a broadly territorial basis, with foreign income caught only when the person's main commercial or professional activity sits in Egypt, and applies a progressive personal income tax topping out at 27.5%. There is no wealth, inheritance, or exit tax, VAT runs at 14%, and listed-share gains and dividends face low flat rates, though the very weak pound means USD thresholds are low and the local cost of living is among the cheapest in the region. There is no dedicated digital nomad visa, but a residence-by-investment route exists through real estate or bank deposits starting around USD 50,000.
Personal income tax
Income tax structureProgressive
Top income tax rate27.5%
Entry income tax rate10%
Top rate threshold$24,116
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate11%
Employer SS rate18.75%
Indirect & other taxes
VAT standard rate14%
Capital gains rate10%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate22.5%
WHT on dividends10%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup2 / 5
Lifestyle
Cost of living index24.3
Internet speed92.5 Mbps
English proficiencyLow
Civil liberties20
Sources
- PwC Worldwide Tax Summaries — Egypt Individual Taxes on personal income
- PwC Worldwide Tax Summaries — Egypt Individual Other taxes (VAT, social security, wealth, inheritance)
- PwC Worldwide Tax Summaries — Egypt Corporate Taxes on corporate income
- PwC Worldwide Tax Summaries — Egypt Individual Income determination (capital gains, dividends)
- US SSA Social Security Programs Throughout the World — Africa 2019, Egypt
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.