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Egypt
Tools 2025

Tax calculators, PDF workspace, currency tools and more — all built for Egypt. Income tax updated for ETA 2025 with E£20,000 personal exemption.

ETA 2025 rates E£20,000 exemption Loading… Free forever
About Egypt

Egypt Tax & Finance Overview

Egypt's personal income tax system is administered by the Egyptian Tax Authority (ETA) under Income Tax Law No. 91 of 2005 and its subsequent amendments. The progressive tax structure features seven bands with rates from 0% to 27.5%, all denominated in the Egyptian Pound (EGP). A personal exemption of E£20,000 per year applies to all taxpayers, and the first E£40,000 of taxable income after this exemption is taxed at 0%, providing substantial relief for lower and middle-income earners. Employees in Egypt are subject to mandatory social insurance contributions totalling 11% of insurable salary — comprising 9% for pensions, 1% for health insurance, and 1% for unemployment insurance. Employers bear a larger share at 18.75%, covering pension, health, unemployment, and work injury components. The insurable salary has a floor of E£2,700 per month and a ceiling of E£16,700 per month as of January 2026, with both limits increasing by 15% annually under Social Insurance Law No. 148 of 2019. The private sector minimum wage is E£7,000 per month. Egypt applies a standard VAT rate of 14% on most goods and services, with reduced rates and exemptions for essentials including basic food items, medicines, and educational services. All employers must file monthly payroll tax by the 15th of the following month and submit annual reconciliation by 31 January. AfroTools provides free ETA-compliant income tax calculators, social insurance contribution estimators, VAT tools, and comprehensive salary breakdown calculators for Egypt. All tools are updated for the current tax year and designed to serve Egyptian employees, accountants, and business owners with reliable, accurate calculations.

2025/2026 social insurance caps updated. As of January 2026, minimum social insurance salary is E£2,700/month, maximum E£16,700/month (15% annual increase). Private sector minimum wage: E£7,000/month. Personal exemption remains E£20,000/year.

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All Egypt Tools

Tax calculators, document tools, and more — built specifically for Egypt or available across all 54 African countries.

Reference

Quick Reference — ETA 2025 Rates

Official ETA income tax bands, social insurance rates, and VAT structure.

Income Tax Bands
Social Insurance
VAT
Annual Taxable Income (E£)After E£20,000 ExemptionRate
Up to E£40,000First E£40,0000%
E£40,001 – E£55,000Next E£15,00010%
E£55,001 – E£70,000Next E£15,00015%
E£70,001 – E£200,000Next E£130,00020%
E£200,001 – E£400,000Next E£200,00022.5%
E£400,001 – E£1,200,000Next E£800,00025%
Above E£1,200,000Excess over E£1,200,00027.5%
ComponentEmployeeEmployer
Pension (aging/disability/death)9%12%
Health insurance1%3.25%
Unemployment insurance1%2%
Work injury1.5%
Total11%18.75%
CategoryExamplesRate
Standard-ratedMost goods & services14%
Reduced rateSpecific machinery5%
Zero-ratedExports, basic food, medicines0%
ExemptFinancial services, educationExempt
What Changed

Key 2025 Facts

Important updates for ETA compliance and social insurance.

📋 For Employees

  • Personal exemption: E£20,000/year
  • Top rate: 27.5% above E£1,200,000/year
  • Social insurance: 11% employee share
  • Min wage: E£7,000/month (private sector)
  • Housing allowance: exempt up to 30% for SI
  • Gratuities and pensions — generally exempt

🏢 For Employers

  • Employer social insurance: 18.75%
  • Max insurable salary: E£16,700/mo (Jan 2026)
  • Withholding: monthly, remit within 15 days
  • Register new employees within 15 days
  • Annual reconciliation: 31 January
  • e-Tax mandatory (Law 386/2023)

⚠️ Compliance Deadlines

  • Monthly payroll tax: 15th of following month
  • Annual personal tax return: 31 March
  • Employer reconciliation: 31 January
  • VAT returns: end of following month
  • Social insurance: 15th of following month
  • Late payment: penalties + interest

📚 Legal Sources

  • Income Tax Law No. 91 of 2005
  • Social Insurance Law No. 148 of 2019
  • VAT Law No. 67 of 2016
  • Labour Law No. 14 of 2025
  • Law No. 386 of 2023 (e-Tax)
  • Egyptian Tax Authority regulations