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Egypt corporate tax rate

Standard/headline corporate income tax rate on resident company profits, from the national revenue authority or tax statute.

Current value22.5 percent
In force from2015-01-01
Official sourceEgyptian Tax Authority — Income Tax Law No. 91 of 2005 (standard CIT rate set by Law No. 96 of 2015)
Last verified2026-07-17
Verificationprimary — No verification limitation recorded — read from the official source cited.
Provenancesource fingerprint

What this value means

22.5% standard rate on the net profits of legal persons, in force since the 2015 tax year (Law 96/2015 amending Law 91/2005) and unchanged through 2026; company financial-year basis. CONTEXT — statutory higher rates, not the standard rate: 40% for the Suez Canal Authority, the Egyptian General Petroleum Corporation (EGPC) and the Central Bank of Egypt; 40.55% for oil & gas exploration and production companies. eta.gov.eg blocks generic fetchers; rate cross-checked against PwC (reviewed Feb 2026) and Andersen Egypt (2026).

Get it programmatically

curl https://afriref.dev/v1/eg/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://afriref.dev/v1/eg/corporate-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/eg/corporate-tax

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