Law & Regulation
Income Tax Law
Egypt's general income tax law, setting a 22.5% standard corporate rate with sector-specific rates for oil and gas exploration and production (40.55%) and for the Suez Canal Authority, EGPC and the Central Bank of Egypt (40%). Dividend withholding is 5% for listed and 10% for unlisted shares; capital gains are 10% (listed) or 22.5% (unlisted/foreign).
Legal Significance
What This Instrument Does
Establishes corporate and individual income tax rates, sector-specific exceptions, and withholding requirements applicable to investors and project structures in Egypt.
Why It Matters
Tax-rate and withholding treatment directly affects project financial modelling and structuring, particularly for oil and gas and for cross-border dividend/capital-gains flows.
Legal Framework Position
- TaxPrimary / Framework Instrument
Instrument Overview
- Official Citation
- Law No. 91 of 2005
- Instrument Type
- Law / Act
- Last Verified
- 30 September 2026