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

Also see: Egypt VAT Calculator

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%
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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.
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Egypt Income Tax Guide 2026

Egypt’s salary income tax is administered by the Egyptian Tax Authority (ETA) under Income Tax Law No. 91 of 2005, as significantly amended by Law No. 7 of 2024. Employers are required to withhold income tax from employee salaries each month and remit the amounts to ETA by the 15th of the following month. The system uses progressive tax bands applied to net taxable income after deducting the personal exemption and social insurance contributions.

Every taxpayer receives an annual personal exemption of EGP 20,000 (raised from EGP 15,000 by Law No. 7 of 2024). Persons with disabilities receive an enhanced exemption of EGP 30,000. After the exemption, income is taxed across seven progressive bands: 0% on the first EGP 40,000, then 10%, 15%, 20%, 22.5%, 25%, and 27.5% at higher levels. Combined with the personal exemption, individuals earning up to approximately EGP 60,000 per year effectively pay zero income tax.

A unique feature of Egypt’s tax system is the bracket exclusion rule, which removes access to lower tax bands for high earners. When net taxable income exceeds EGP 600,000, the 0% bracket is eliminated. Above EGP 700,000, the 10% bracket is also removed. This escalation continues until, at incomes above EGP 1,200,000, only the 25% and 27.5% brackets apply. This makes Egypt’s effective tax rate for high earners significantly steeper than a straightforward reading of the progressive bands would suggest.

Social insurance through NOSI (National Organization for Social Insurance) requires an 11% employee contribution and 18.75% employer contribution on insurable salary, which is capped at EGP 14,500 per month in 2025 (minimum EGP 2,300). Health insurance adds another 1% for employees and 3.25% for employers. Critically, both employee NOSI and health insurance contributions are fully tax-deductible, reducing taxable income before the tax bands are applied. This makes insurable salary a key factor in calculating net pay.

Note: The bracket exclusion rule removes access to lower bands for incomes above EGP 600,000. See the FAQ above for details.

Egypt Income Tax Brackets 2025/2026 (Annual)

Net Taxable Income (EGP) Rate
0 – 40,0000%
40,001 – 55,00010%
55,001 – 70,00015%
70,001 – 200,00020%
200,001 – 400,00022.5%
400,001 – 1,200,00025%
Over 1,200,00027.5%
Egypt Tax FAQ

Common PAYE 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.

Are non-residents taxed differently in Egypt?

Non-residents earning income from Egyptian sources are subject to the same progressive tax rates and personal exemption (EGP 20,000) as residents. However, non-residents cannot claim the standard deduction for work-related expenses. Employers withhold tax at source regardless of residency status. Double taxation treaties may provide relief depending on the employee’s home country.

What is the health insurance contribution in Egypt?

Employees contribute 1% of insurable salary towards health insurance, and employers contribute 3.25%. Like NOSI, this is calculated on the insurable salary (capped at EGP 14,500/month in 2025). The employee health insurance contribution is deductible from taxable income. Combined with NOSI, the total employee deduction is 12% of insurable salary.