Egypt income tax rates
Statutory personal income tax rate schedule (income bands and marginal rates) for resident individuals, from the national revenue authority.
| Current value | 7 entries — see the API for the full schedule |
|---|---|
| In force from | 2024-02-21 |
| Official source | Egyptian Tax Authority — Income Tax Law No. 91 of 2005 as amended (individual salary-tax schedule) |
| Last verified | 2026-07-17 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
ANNUAL bands. Residents. A separate annual personal exemption of EGP 20,000 applies (raised from EGP 15,000 effective 21 Feb 2024). Egypt operates a BRACKET PHASE-OUT: the EGP 40,000 zero-rate band is available only to individuals with annual net income ≤ EGP 1,200,000, and successively higher first-applicable brackets replace the lower ones as income rises — this relief structure is deliberately NOT modelled into the bands (statutory marginal schedule only). Egypt revises this schedule frequently (the prior Law 175/2023 version used a EGP 30,000 zero bracket + EGP 15,000 exemption and different band edges); the schedule shown is the one in force for tax years 2025–2026. Top marginal rate 27.5% above EGP 1,200,000. eta.gov.eg blocks generic fetchers; schedule verified via PwC (last reviewed 4 Feb 2026) and Andersen Egypt (2026) as cross-checks to the ETA statute.
Get it programmatically
curl https://afriref.dev/v1/eg/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/eg/income-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/eg/income-taxOther Egypt series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · official exchange rates