Egypt - Apply for Treaty Withholding Tax

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Procedure

Apply In-Person:

1. To apply for a Treaty Withholding Tax (WTH), the applicant needs to approach the Egyptian Tax Authority contact link.
2. Please carry the required documents along with you. Refer to the “Required Documents” section of this procedure to know more.
3. Submit the documents to the tax authority along with the refund claim.
4. A special unit responsible for interest and royalty WHT refunds is tasked with reviewing each refund case and with issuing refund letters.
5. A refund letter is required to be able to get a refund of excess WHT from the tax office to which the taxes were actually paid.
   • Note: the free zone entities are obligated to withhold tax when dealing with non-resident entities and shall remit the tax to the tax authority.
6. While your documents are being processed, you will be asked to wait.
7. You will be called to the cashier to pay the application fee and necessary tax.
8. Once the payment is successful, pick up your Treaty Withholding tax certificate from the Egyptian Tax Authority within the mentioned processing period.
   

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Required Documents

• A copy of certificate of incorporation.
• List of income from dividends.
• The Directors Tax Clearance Certificates (now Electronic Tax Clearance Certificate)
• Letter of application for registration,
  

Office Locations & Contacts

Egyptian Tax Authority
Contact link

Ministry of Finance
Arab Republic of Egypt
Ministry of Finance Towers,
Nasr City.
Extension of Ramsis Street,
Abbassiya, Cairo
Phone: 02/23428830
Fax: 02/23428830
Contact link

Eligibility

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Fees

The rates of WHT applicable to local payments against local services and supplies in excess of EGP 300 have recently been updated as follows:

• Contracting and supplying: 1.0%
• All types of services: 3.0%
• Commissions: 5.0%

This type of WHT is considered as an advance payment of the Corporate Income tax (CIT) and should not represent an additional cost.

Note: rates are reduced under an applicable tax treaty.

Validity

The insurance is valid for 1 year.

Documents to Use

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Sample Documents

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Processing Time

The processing takes within 6-7 days.

Related Videos

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'.

Instructions

Dividends paid to non-residents are not subject to withholding tax under Egyptian domestic law. Consequently, there are various countries that Signed a treaty with Egypt for interest and royalties only.

• A 10% or 5% WHT is imposed on dividends paid by Egyptian companies to resident corporate shareholders.
• A 10% WHT is imposed on dividends paid by Egyptian companies to non-resident corporate shareholders from shares unlisted on the EGX
• A flat rate of 5% WHT is to be imposed on dividend paid to non-resident corporate shareholders from shares listed on the EGX.
  

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
  

Need for the Document

This application lets you apply for treaty withholding tax.

Information which might help

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Other uses of the Document/Certificate

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e.g. Birth Certificate can be used as proof of identity.

External Links

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Others

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