Startup accounting Egypt: GAFI registration, cap table, bookkeeping, burn rate, EAS, investor-ready financials, ESOP accounting.

Freelancers Egypt: tax registration, professional fees 5% WHT, e-invoicing mandatory, Law 152 fixed tax benefit, expense deduction.

Tax depreciation Egypt per Tax Law 91: computers 50%, machinery 25%, buildings 5%, intangible 10%. Accounting vs tax depreciation.

Standard chart of accounts Egypt 2026: 1-Assets, 2-Liabilities, 3-Equity, 4-Revenue, 5-Expenses. GS1 codes for e-invoicing.

Required financials: Balance Sheet, Income Statement, Cash Flow, Changes Equity, Notes. GAFI deadline 6 months LLC, 3 months JSC.

Transfer pricing in Egypt: master file, local file, CbCR threshold EGP 3B, related party transactions, ETA Form.

Dividend tax Egypt 10% standard, 5% if holding >25% for 2 years. Treaty reduction to 5-10%. Filing & exemptions.

Stamp duty Egypt: rates on ads, loans, insurance, stock transactions 0.15%. Exemptions and filing deadlines.

Real estate tax Egypt: 10% of rental value, EGP 24k exemption for private residence, commercial filing, penalties.

Law 152/2020: SMEs <10M turnover pay fixed tax 1000-5000 EGP or 0.5%-1% of revenue instead of 22.5% profit tax. Eligibility guide.