Egypt Withholding tax rates
Egypt Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 12 Aug 2026.
The withholding taxes Egypt levies on payments to non-residents - dividends, interest, royalties and service fees - at the domestic statutory rates of the Income Tax Law No. 91 of 2005 as amended, before any double-tax agreement relief. Administered by the Egyptian Tax Authority (ETA).
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| Current value | structured — see the API |
|---|---|
| In force from | — |
| Official source | Income Tax Law promulgated by Law No. 91 of 2005 (Ministry of Finance English text, published via WIPO Lex), Book Four “Tax Withheld at Source”, art. 56: “Tax at the rate of 20% is due on amounts, paid by owners of individual firms, legal persons residing in Egypt and non-resident bodies which have permanent establishments in Egypt, to non-residents in Egypt without deducting any costs from them”; the amounts “include the following: 1- Yields and interest. 2- Royalties... 3- Service charges... 4- Sportsmen or artist activity charges”. Article 56 does NOT cover dividends, whose 10% unlisted / 5% EGX-listed split was introduced by later amendment and is not carried by any retrievable official English text; those two rates follow PwC Worldwide Tax Summaries (reviewed 4 February 2026). Treaty relief on interest and royalties is by refund, not at source, per Ministerial Decree No. 771 of 2009 |
| Last verified | 2026-08-12 |
| Verification | secondary — Corroborated, but the primary instrument was NOT read (usually the publishing host blocks automated access). MIXED, and deliberately not levelled up. Interest, royalties and service charges are now cited to the operative words of article 56 of the Income Tax Law as promulgated by Law 91/2005, in the Ministry of Finance's own English text. The residual uncertainty on those three is only whether a post-2005 amendment moved the 20% rate - Egypt's later consolidations are published in Arabic only, and the Law 16/2020 one is an untextured scan - so PwC Worldwide Tax Summaries (reviewed 4 February 2026) is retained as corroboration that 20% still stands. The two dividend rates rest on PwC alone, because no retrievable official text states them; each dividend row records what was searched. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Egypt rates each head separately, and dividends alone carry two rates depending on whether the shares are listed on the Egyptian Exchange. A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. Egypt has more than 50 double-tax treaties, but under Ministerial Decree No. 771 of 2009 a treaty's reduced rate on interest or royalties is NOT applied at source: the payer withholds the full domestic 20% and the non-resident recipient claims the difference back from the ETA's refund unit. We do NOT serve treaty rates: they are bilateral and applying one is a legal determination rather than a lookup. NO SERIES EFFECTIVE DATE IS ASSERTED: the rates derive from different instruments - the 20% on interest, royalties and service charges is in Law 91/2005 AS PROMULGATED (article 56), while the dividend rates were introduced by later amendment - and no single commencement date covers the set; we do not supply per-head dates from memory. Separate regimes exist outside this series: domestic local-payment withholding on resident transactions over EGP 300 (1% contracting/supplies, 3% services, 5% commissions) is an advance tax on residents, not a non-resident withholding, and is deliberately not served here. ARTICLE 56 ALSO CHARGES A HEAD WE DO NOT SERVE. Its enumeration runs to four items, the fourth being “Sportsmen or artist activity charges, whether paid directly or through any entity”, taxed at the same 20%. We serve interest, royalties and service charges as separate keys and do not carry a sportsmen/artists key; a caller withholding on a performance or appearance fee should read article 56(4) directly rather than infer from the keys present here.
Get it programmatically
curl https://afriref.dev/v1/eg/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/eg/withholding-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/eg/withholding-taxOther Egypt series: Central Bank of Egypt overnight deposit rate · Statutory default interest (فوائد التأخير) · VAT standard rate · VAT registration threshold · Private-sector minimum wage · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Personal income tax brackets · Statutory social-insurance contributions · CBE official exchange rates (buy/sell)
The same figure elsewhere: Equatorial Guinea · Eswatini · Ethiopia · Gabon · Ghana · all 34