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Egypt - Apply for Personal Income Tax

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Contents

Introduction

Personal Income tax is imposed on the worldwide income of Egyptian residents. Non-residents are subject to tax on income earned or realised 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 individual’s principal place of residence is Egypt.

Article 2 of the Executive Regulations states that an individual is considered to have a permanent residence in Egypt if:

(a)the taxpayer stays in Egypt for the majority of the year, either in his own property, in a rented property or in any other place
(b)the taxpayer has a local commercial presence, professional office,industrial site or any other place where he carries on his activities in Egypt
(c)the individual is an employee who performs his duties abroad and receives a salary from an Egyptian public or private source.

Income tax is assessed each year on the aggregate of the net amounts from each category of income realised during the preceding year.

There are four recognised categories of income, namely

(1)employment income
(2)business income (which includes income from commercial and industrial activities)
(3)non-commercial income
(4)income from real estate assets.

Eligibility

All Egyptian residents are eligible to personal income tax on the following grounds.

(a)the taxpayer stays in Egypt for the majority of the year, either in his own property, in a rented property or in any other place
(b)the taxpayer has a local commercial presence, professional office,industrial site or any other place where he carries on his activities in Egypt

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Instructions

All Egyptian residents who owns 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 Information

  • Name of Taxpayer
  • Taxpayer Identification Number
  • Business Name or Trade Name of Taxpayer
  • Status
  • Bank Details
  • Name of Bank
  • Bank branch
  • Account Number
  • Type of Employment
  • Total Income Chargeable Income Total Tax Payable


Procedure

  • Go to the Office of General Directorate of Taxes at the Egyptian Tax Authority.
  • Bring the required documents.
  • Present the documents.
  • You will be asked to wait while your documents are being processed.
  • You will be called to the cashier to pay the application fee and necessary tax.
  • Pick up your personal income tax certificate.

An individual may request to extend the submission date if the request is submitted 15 or more days before the due date for the submission and if, on the date of submitting the request, the estimated tax stated in the return is paid.

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Required Documents

The registration requirements are as follows:

  • A copy of certificate of incorporation.
  • List of rental and their annual income.
  • The Directors’ Tax Clearance Certificates (now Electronic Tax Clearance Certificate)
  • Letter of application for registration,


Fees

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%

Validity

valid for 1 year

Documents to Use

Please attach documents that can be used by people. e.g. links

Sample Documents

Please attach sample completed documents that would help other people.

Processing Time

Processing takes 7 days

Office Locations & Contacts

Ministry of Finance

Mr. Hany Kadry img

Address Nasr City

Phone no. 23428886 - 23428010 - 23428830

Fax 26861680 - 2686181

Fax: ++2(0)2 26861861

Email Address: mofinance@idsc1.gov.eg

E-mail finance@mof.gov.eg


Website http://www.mof.gov.eg


Egyptian Tax Authority

Website: http://www.eta.gov.eg/English

Ministry of Finance

Ministry of Finance Towers, Nasr City.

Extension of Ramsis Street,

Abbassiya, Cairo

Tel: +20 2 2342 8886;

Tel: +20 2 2342 8010;

Tel: +20 2 2342 8032;

Tel: +20 2 2342 8830;

Tel: +20 2 2342 8840

Email: finance@mof.gov.eg

Website: http://www.mof.gov.eg/english

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Video

Videos explaining the procedure or to fill the applications. 
Attach videos using the following tag <&video type="website">video ID|width|height<&/video&> from external websites.
Please remove the "&" inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver, 
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url "http://www.youtube.com/watch?v=Y0US7oR_t3M" Video ID is "Y0US7oR_t3M". 
	

Information which might help

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Other uses of the Document/Certificate

Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.

External Links

http://www.pkf.com/media/1954356/egypt%20pkf%20tax%20guide%202013.pdf

http://www.expat.hsbc.com/1/PA_ES_Content_Mgmt/content/hsbc_expat/pdf/en/global_tax_navigator/egypt.pdf

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