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Egypt - Other taxes and levies

Egypt - Other taxes and levies

Taxation of international executives


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Social security tax

Are there social security/social insurance taxes in Egypt? If so, what are the rates for employers and employees?

Employer and employee

Type of insurance Paid by employer Paid by employee Total
Social security on fixed elements base salary 26% 14% 40%
Social security on variable elements allowances 24% 11% 35%
Total 50% 25% 75%

Social security contributions are levied on full-time employees who are Egyptian nationals.

* Monthly employee contributions are 14 percent on the first EGP 1,240 and 11 percent on the next EGP 2430 of variable salary allowances. Monthly base and variable salary in excess of EGP 3,670 are not subject to social security. Social security contributions are deductible when determining the employee’s salary tax liability.

Gift, wealth, estate, and/or inheritance tax

Are there any gift, wealth, estate, and/or inheritance taxes in Egypt?

VAT Law has been implemented on September 2016.

Real estate tax

Are there real estate taxes in Egypt?


Sales/VAT tax

Are there sales and/or value-added taxes in Egypt?

Yes. The government is moving towards the application of the VAT system. However, it will be discussed soon in the parliament.

Unemployment tax

Are there unemployment taxes in Egypt?


Other taxes

Are there additional taxes in Egypt that may be relevant to the general assignee? For example, customs tax, excise tax, stamp tax, and so on. 

Land tax

Under the real estate tax.

Payroll tax

Yes (salary tax or individual income tax).

© 2021 KPMG Hazem Hassan Public Accountants & Consultants, an Egyptian partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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