Egypt - Apply for Personal Income Tax

ProcedureEdit

Apply In-Person:

The tax year in Egypt is the calendar year. Married persons are taxed separately, not jointly, on all types of income.
Individuals engaged in business or professional activities must notify the tax authorities within 30 days of starting such activities and within 30 days after ceasing activities or relocating. They are also required to obtain a tax identification card.
Individuals deriving non-commercial profits, regardless of the amount, must submit annual tax returns and pay tax before 1 April for income derived in the preceding calendar year. The returns must give details of profits or losses, and must be supported by the relevant books of account together with all necessary documents. An individual may request to extend the date of submitting his tax return if the request is submitted 15 or more days before the due date for the submission of the return and if, on the date of submitting the request, the individual pays the estimated tax stated in the tax return. If the extension request is submitted in accordance with the above requirements, the date for submitting the tax return is extended for a period of 60 days.
Employees are not required to submit annual returns for their employment income.
Companies must withhold monthly tax from the salaries of employees and remit such amounts to the tax authorities. They must submit a quarterly declaration to the relevant tax office in January, April, July and October of each year. Companies must submit an annual declaration to the relevant tax office in January of each year. Free-zone projects must withhold the taxes due from their employees and remit such amounts to the tax authorities.
Nonresidents with commercial and industrial activities operating as partnerships must file annual tax returns within four months after the end of the financial year or within 30 days after the cessation of their activities.
Tax becomes due and is payable within 30 days after receipt of a notice of final tax assessment from the tax authorities. If an individual fails to pay the tax due before the due date, a delay penalty applies until the date of payment. The delay penalty is imposed at a rate of 2% plus the credit and discount rate set each January by the Central Bank of Egypt.

Required DocumentsEdit

A copy of certificate of incorporation.
List of staff and their annual salaries.
The Directors Tax Clearance Certificates (now Electronic Tax Clearance Certificate)
Letter of application for registration.

Office Locations & ContactsEdit

ETA
HEAD OFFICE
TEL: 0020 2 33463596 Mob. 0100 210 23 41
FAX: 0020 2 33463598
ADDRESS: EGYPT, CAIRO,
86 ELNIL ELABIAD ST ELMOHANDSEEN [12411]
[email protected]
Contact Link

Ministry of Finance
Arab Republic Of Egypt
Address: Finance Ministry Towers
Ramses Extension - Nasr City - Cairo
[email protected]
Phone: 02/23428830
Fax: 02/23428830
Contact Link

Egyptian Civil Aviation Authority
TEL: 002 22677617
AX: 002 22688232
MAIL: [email protected]
Contact Link

EligibilityEdit

Income tax is imposed on the following sources of income:

Worldwide income from employment or dependent services paid by the Egyptian government or any Egyptian public organization, regardless of the employee’s residence, the place where services are rendered or the place of payment
Egyptian-source income paid by Egyptian or foreign companies or by private sector enterprises to any employee resident in Egypt or resident abroad, in return for services rendered in Egypt (pension payments are excluded)
Non-Egyptian-source income paid to a resident employee or individual if Egypt is the location of the headquarters of the individual’s commercial, industrial or professional activity

FeesEdit

INCOME RATE:

Up to 5,000 0%
5,001 to 20,000 10%
20,001 to 40,000 15%
40,001 to 10,000,000 20%
Over 10,000,000 25%

ValidityEdit

1 year.

Documents to UseEdit

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Sample DocumentsEdit

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Processing TimeEdit

The process takes up to 5-7 days.

InstructionsEdit

All Egyptian residents who own property for rent must register for personal income Tax on their Profits derived from Egypt, as well as be familiar with the rules relating to the filing of personal income tax and how it is calculated.

Required InformationEdit

A list which displays the kind of information which is required to complete the procedure.
e.g.
1. Date of Birth.
2. City or Country of Birth.

Need for the DocumentEdit

This application lets you apply for personal income tax. Personal income tax is certain amount of your income’s percentage that you are liable to pay to the Government. Government uses this money for infrastructural, social, and other social and governmental purposes, including paying to governmental employees.

Information which might helpEdit

Personal Income tax is imposed on the worldwide income of Egyptian residents. Non-residents are subject to tax on income earned or realized in Egypt. An individual is deemed to be a resident of Egypt if:

if the individual is present in Egypt for more than 183 days in a fiscal year.
if the individuals principal place of residence is Egypt.

External LinksEdit

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OthersEdit

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