Complete guide to accounting in Egypt 2026. EAS, ETA e-invoicing, VAT, corporate tax, WHT, payroll compliance.

VAT Egypt 2026: 14% rate, EGP 500k threshold, monthly filing deadline, penalties, exemptions per Law 67/2016.

Mandatory ETA e-invoicing: registration steps, Egypt Trust digital seal, UBL 2.1 format, API integration, penalties EGP 20k-100k.

E-receipt B2C mandatory: who must register, POS integration steps, deadlines, exemptions for small kiosks.

Corporate tax 22.5% flat rate, 40.55% oil & gas. Filing deadline April 30, deductions, tax audit triggers.

WHT Egypt rates: 1% contracting, 3% services, 5% professional fees, 20% dividends. Form 41 quarterly deadlines.

Payroll tax brackets 2026 Egypt: 0% to 27.5% progressive, EGP 20k personal exemption, Form 4 quarterly, Form 6 annual.

Social insurance Egypt Law 148/2019: employee 11%, employer 18.75%, min 2300 max 14500 EGP insurable salary.

Investment Law 72/2017 incentives: 30-50% tax deduction on investment costs, customs exemption, free zones. Sectors: tech, manufacturing, green energy.

How to close company Egypt: appoint liquidator, GAFI approval, tax clearance from ETA (income, VAT, WHT, payroll), social insurance clearance, commercial register deletion.