Egypt tax deadlines 2027 follow the same pattern as 2026, but the year has one extra weight: it is the last tax period that can be assessed on an estimated basis. Below are the regular filing and payment dates for 2027, month by month, for a business with a financial year ending 31 December, checked as of October 2026. Each date is the last day to file or pay. When a deadline falls on an official holiday, the Egyptian Tax Authority (ETA) extends it, so confirm the exact day closer to the time.
If you want the next dates counted from today rather than a whole year, our tax calendar does that. If you want someone to file for you, see our corporate and personal tax returns service.
Egypt tax deadlines 2027 at a glance
| When in 2027 | What | Who |
|---|---|---|
| Every month, by the end of the following month | VAT return and payment | VAT-registered businesses |
| January, April, July, October | Quarterly payroll return (Form 4) | Employers |
| Within the month after each quarter | Quarterly VAT return and payment | Simplified-regime businesses (Law 6/2025) |
| January | Annual payroll settlement | Employers |
| 1 January to 31 March | Individual income tax return for 2026 | Freelancers, landlords, sole proprietors |
| By 30 April | Corporate income tax return for 2026 | Companies with a December year-end |
| By the end of June | First built-property tax instalment | Property owners |
| By the end of December | Second built-property tax instalment; return for new or changed units | Property owners |
January to March 2027: payroll and individual returns
January is the busiest month for employers. The payroll return for the last quarter of 2026 (Form 4) is due, together with the annual payroll settlement for 2026. Businesses in the simplified regime file only this annual payroll return, not the quarterly ones, and file their quarterly VAT return for October to December 2026 within January.
The window for individual income tax returns opens on 1 January 2027 and closes on 31 March 2027, for 2026 income. This is the return for freelancers, landlords and owners of sole proprietorships. The tax is paid by the same date.
VAT-registered businesses file every month: the December 2026 return by the end of January, the January return by the end of February, and so on through the year.
April 2027: company returns due by 30 April
A company with a December year-end must file its 2026 corporate income tax return and pay the tax by 30 April 2027, four months after the year-end. The corporate tax rate is 22.5%. April also brings the payroll return for the first quarter and, for simplified-regime businesses, the quarterly VAT return for January to March.
Companies with related-party transactions above the EGP 30 million threshold have a further date: the transfer-pricing local file is due two months after the corporate return.
June and December 2027: built-property tax
Built-property tax on flats, chalets, shops and offices is collected by the Real Estate Tax Authority, not the ETA. It is due on 1 January and paid in two instalments, by the end of June and by the end of December; you may pay the full year with the first instalment. If you bought, built or changed a unit during the year, the return for it is due by the end of December.
July to October 2027: the quarterly rhythm
The payroll returns for the second and third quarters fall in July and October. Simplified-regime businesses file their quarterly VAT returns in July and October as well. Monthly VAT continues for everyone else.
Deadlines that depend on an event
Some deadlines are not on a fixed date. They run from something you do:
- Selling a property: the 2.5% real-estate disposal tax is due within 60 days of the sale.
- Distributing dividends: the tax withheld is due within 5 working days of the month after the distribution.
- Selling unlisted shares as a non-resident: capital gains tax is due within 60 days of the transaction.
2027 is the last year of estimated assessment
Law 151/2026 limits the estimated-assessment rules to tax periods up to 2027. From tax period 2028, every business must keep regular books and is assessed on them, whatever its turnover. If you file 2027 without books, start keeping them during the year so that 1 January 2028 is not your first day. Our bookkeeping service can set them up.
Let us keep your 2027 dates for you
We file VAT, payroll, individual and corporate returns for businesses and property owners in Sharm El Sheikh, Dahab and the rest of South Sinai, and remind you before each date. Book a free consultation and we list your 2027 deadlines and what we need from you for each.
