Corporate Tax Egypt 2026
What is corporate tax rate?
22.5% standard. 40.55% for oil & gas.
When is corporate tax return due?
Companies: 4 months after fiscal year end (April 30 for Dec 31 year end). Individuals: March 31.
What expenses are tax-deductible?
All expenses with e-invoices: salaries, rent, depreciation, bad debts, donations up to 7%.
What is minimum turnover for audit?
ETA focuses on 10M+. SMEs under 10M can use Law 152 simplified regime.