Tax & complianceIs Egypt Tax Free? What Foreign Residents Actually Pay (2026)Egypt is not tax free, but it taxes foreign residents more narrowly than many expect. Who counts as tax resident, what happens…
Expats & retirees · Sharm El Sheikh
Egypt Tax for Expats
and Retirees
Egypt tax for expats turns on residence: a permanent home here, or more than 183 days in any 12 months. Residents pay on Egyptian income, and on foreign income only when their centre of activity is in Egypt. We review your position from Office 314 in Sharm El Sheikh.
- Chartered Accountant (محاسب قانوني)
- Office 314, Al Azizia Mall, Sharm El Sheikh
- Arabic · English · Italian · Russian
- Rules checked October 2026
01What's included
What a personal tax review covers
Eight areas we look at for foreigners living in Egypt. Rules as of October 2026.
01Tax residence checkBoth tests applied to your real travel dates, then where your centre of activity lies, which decides whether foreign income is in scope.
02Individual tax returnEgyptian income declared between 1 January and 31 March, at rates from 0% to 27.5% (Law 7/2024).Tax returns03PensionsPwC lists pensions as exempt from Egyptian income tax. For a pension paid from abroad, we confirm the treatment on your documents first.
04Rent from a flat or villaRent declared on actual rent minus 50%, with the built-property tax you paid credited against the income tax on it.Tax for property owners05Treaty reliefThe treaty with your home country read income by income, and refund or advance-ruling claims on Egyptian withholding.
06Salaries in EgyptPayslips checked against the EGP 20,000 annual exemption and the brackets, including the 10% withheld on a second job.
07Dividends and sharesDividend tax of 10% (5% listed), the 0.05% stamp tax on listed shares, and the 60-day deadline on unlisted sales by non-residents.
08Estates and giftsNo inheritance, gift or wealth tax. The 2.5% disposal tax still applies when property is given, or left by will, to anyone other than parents, spouses or children.
02Process
How a personal tax review works
- 01
Tell us your situation
Where you live through the year, and every income: pension, salary, rent, dividends, remote work.
- 02
Residence and source check
We count your days in Egypt, look at your homes here and abroad, and sort each income by source.
- 03
Treaty and home-country reading
What the treaty says for each income, and which points to raise with your adviser at home.
- 04
File where a filing is due
The individual return by 31 March, built-property tax, and the 2.5% disposal tax within 60 days of a sale.
- 05
Check again each year
Days, income and rules change, so we re-check before each filing season or when you move.
Typical ranges, not promises: they depend on your documents, your home country and the Egyptian Tax Authority.
03Why us
Why clients in Sharm choose us
Personal Tax for Expats and Retirees in Egypt, handled by one chartered accountant from your first question to the final registration. Do foreigners pay taxes in Egypt? Egypt tax residency decides it, and income tax in Egypt for expats follows the same brackets as for Egyptians. Does Egypt tax foreign income? It depends on your residency and the type of income; we check your case. Related guides: Is Egypt Tax Free? What Foreign Residents Actually Pay (2026).
+100 businesses servedHotels, restaurants, dive centres, shops and investors in Sharm El Sheikh trust us with their files.
A chartered accountant on your fileYour file is prepared and followed by a Chartered Accountant (محاسب قانوني) and tax expert.
On the ground in SharmOffice 314, Al Azizia Mall, close to the authorities your file goes through. Open every day, 09:00–23:00.
Four languagesArabic, English, Italian and Russian, with the same facts in each.
10FAQ
Egypt tax for foreigners: questions
How many days make me tax resident in Egypt?
More than 183 days in Egypt in any 12-month period, or a permanent home here, makes you tax resident, as of October 2026. The 12 months do not have to be a calendar year. An Egyptian paid from an Egyptian treasury abroad is also resident. Tax residence is separate from your residence permit.
Is my pension taxed in Egypt?
PwC Worldwide Tax Summaries (reviewed 17 August 2026) lists pensions and end-of-service bonuses as exempt from Egyptian income tax. How that applies to a pension paid from abroad, and what your home country and the treaty say, depends on your case, so we confirm it on your documents before you change anything.
Does Egypt have inheritance tax?
No. As of October 2026 Egypt has no inheritance, gift or net-wealth tax. Property is different: a gift or will of built property to anyone other than parents, spouses or children is a taxable disposal at 2.5% of gross value, and heirs who later sell inherited property pay the same 2.5% within 60 days.
Do I pay tax on rent from my flat in Sharm El Sheikh?
Yes. As of October 2026, rent from a flat or furnished unit is taxed on the actual rent minus 50%, then the normal brackets, on a return filed by 31 March. Built-property tax on the unit is a separate yearly tax, and what you paid is credited against the income tax on that rent. Residential leases are VAT-exempt.
Does Egypt have a tax treaty with my country?
Egypt has tax treaties with Italy (published in Egypt in January 1984), Russia (signed 1997), the United Kingdom (1977), Germany (1987), Ukraine (1997) and Poland (1996), and the multilateral instrument applies for Egypt from 1 January 2021. Relief on Egyptian withholding usually comes by refund or advance ruling. Ask us about other countries.
Related services
All tax servicesRates, returns, VAT, disputes and the 2026 changes.Tax in EgyptResidence permitsInvestor, property, work and family routes, and renewals.ResidencyProperty ownersBuilt-property tax, tax on rent and the 2.5% sale tax.Property ownersTax returnsIndividual returns by 31 March, with records kept ready for inspection.Tax returns
Related guides
Tax & complianceIs Egypt Tax Free? What Foreign Residents Actually Pay (2026)Egypt is not tax free, but it taxes foreign residents more narrowly than many expect. Who counts as tax resident, what happens…
Tax & complianceEgypt Income Tax Rate 2026: The Brackets and the EGP 20,000 Salary ExemptionEgypt taxes individuals at 0% to 27.5% in seven bands under Law 7/2024, after an EGP 20,000 exemption for employees. The 2026…Free consultation
Tell us about your case. The first consultation is free
Send us a few lines on WhatsApp or call. During office hours (09:00–23:00, every day) we reply the same day, in Arabic, English, Italian or Russian.