Egypt Salary Tax
Calculator 2025

ETA progressive income tax (0%–27.5%), NOSI social insurance, health insurance, personal exemption EGP 20,000. Includes Egypt's unique bracket exclusion rule for high earners.

✦ Includes AI Advisor ETA 2025 Verified Law No. 7 of 2024 EGP · Egyptian Pound

Last verified: March 2025 · Source: ETA (eta.gov.eg) · Income Tax Law No. 91 of 2005 as amended by Law No. 7 of 2024

Law No. 7 of 2024 Update (effective March 2024): Personal exemption raised from EGP 15,000 to EGP 20,000. Tax-free bracket threshold raised from EGP 30,000 to EGP 40,000. Combined effect: income below EGP 60,000/year is completely tax-free. Key accuracy point: Egypt applies a bracket exclusion rule — earners above EGP 600,000 progressively lose access to lower tax bands. Most calculators ignore this, understating high-earner tax by up to 15%.

Enter Your Details Egyptian Pound · EGP
Annual Gross Salary EGP 300,000
EGP 20,000EGP 2,000,000
Or type exact amount Annual gross before deductions
EGP
Mandatory Contributions Select all that apply
NOSI (social ins.)
11% — tax-deductible
Health Insurance
1% (no cap)

NOSI capped at EGP 14,500/month insurable salary (2025). Both are deducted from gross; NOSI is also tax-deductible from taxable income.

Personal Status Affects personal exemption
Person with Disability
EGP 30,000 exemption
Monthly Take-Home Pay
EGP 0
After all deductions & tax
Effective Tax Rate 0%
AI Tax Advisor Powered by Claude

Calculate your salary first — I'll analyse your ETA tax position, explain how the bracket exclusion rule affects you, and give specific optimisation tips for Egypt.

ETA 2025 Tax Bands ▾
First EGP 40,0000% — exempt
EGP 40,001 – 55,00010%
EGP 55,001 – 70,00015%
EGP 70,001 – 200,00020%
EGP 200,001 – 400,00022.5%
EGP 400,001 – 1,200,00025%
Above EGP 1,200,00027.5%

Applied to net taxable income after EGP 20,000 personal exemption, NOSI, and other deductions.

⚠ Bracket exclusion rule: High earners progressively lose access to lower bands. Above EGP 600,000 the 0% band is lost. Above EGP 1,200,000 only the 25%/27.5% bands apply. This is unique to Egypt — most tools ignore it.
NOSI & Health Insurance 2025 ▾
Employee NOSI (social ins.)11%
Employee health insurance1%
Employee total12%
Employer NOSI18.75%
Employer health insurance3.25%
Employer total22%
2025 monthly insurable capEGP 14,500
Monthly minimum insurableEGP 2,300

NOSI cap increases 15%/year until 2027, then linked to inflation. NOSI employee contribution is fully tax-deductible. Health insurance has no cap.

Disclaimer: For informational purposes only. Not professional tax advice. Rates based on Income Tax Law No. 91 of 2005 as amended by Law No. 7 of 2024. Verify with ETA (eta.gov.eg) or a qualified Egyptian tax professional.
Egypt Tax FAQ

Common Questions

What are the Egypt income tax brackets for 2025?

Seven bands applied after the EGP 20,000 personal exemption: 0% on first EGP 40,000; 10% on EGP 40,001–55,000; 15% on EGP 55,001–70,000; 20% on EGP 70,001–200,000; 22.5% on EGP 200,001–400,000; 25% on EGP 400,001–1,200,000; 27.5% above EGP 1,200,000. The EGP 40,000 threshold was raised from EGP 30,000 by Law No. 7 of 2024.

What is Egypt's bracket exclusion (tiering) rule?

Egypt uniquely removes access to lower tax bands for high earners. If net taxable income exceeds EGP 600,000, the 0% bracket is eliminated. Above EGP 700,000, the 10% bracket is also removed. This continues progressively — above EGP 1,200,000, only the 25% and 27.5% brackets apply. Most calculators ignore this, significantly understating high-earner tax.

What is NOSI and how is it calculated?

NOSI (National Organization for Social Insurance) contributions cover pensions, unemployment, sickness, and work injury. Employees contribute 11% of insurable salary; employers 18.75%. The 2025 monthly cap is EGP 14,500 — so maximum employee NOSI is EGP 1,595/month. Critically, employee NOSI is fully deductible from taxable income before income tax is applied.

What is the personal exemption and how does it work?

Every Egyptian resident and non-resident earning from Egypt gets an EGP 20,000 annual personal exemption (raised from EGP 15,000 by Law No. 7 of 2024). Persons with disabilities receive 1.5× the exemption — EGP 30,000. Combined with the 0% first band, those earning under EGP 60,000 gross effectively pay zero income tax.

How does Egypt's employer cost compare to employee cost?

Employers pay 22% of the insurable salary on top of gross wages (18.75% NOSI + 3.25% health insurance). For a mid-senior employee on EGP 300,000 gross, the total employer cost is approximately EGP 340,000–345,000/year. The insurable salary ceiling of EGP 14,500/month caps the employer's NOSI cost at EGP 32,587.50/year.

When must employers file payroll tax returns in Egypt?

Monthly: salary tax withheld and NOSI/health insurance contributions are due by the 15th of the following month. Quarterly returns within one month after each quarter-end. Annual reconciliation report: by January 31 of the following year. New employees must be registered with ETA and NOSI within 15 days of hiring.

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