Property & rentalsAirbnb Rules in Egypt: Renting Out Your Sharm El Sheikh Apartment, the Holiday-Home Licence and TaxLetting your Sharm El Sheikh flat to tourists means two sets of rules: the Ministry of Tourism's holiday-home licence and the tax…
Property owners · Sharm El Sheikh
Rental Income Tax in Egypt
and Tax Filing for Property Owners
A flat in Sharm El Sheikh owes built-property tax every year, even when it stands empty. Let it, and rental income tax in Egypt applies to the rent minus 50%. From Office 314 in Al Azizia Mall we keep both filed, check your valuation and handle the 2.5% tax when you sell.
- Chartered Accountant (محاسب قانوني)
- Rules checked October 2026
- Arabic, English, Italian, Russian
01What's included
Every tax your unit owes, filed every year
One file per unit, kept from the purchase contract to the sale, so each year starts where the last one ended.
Built-property taxWe check that the unit is registered, read the RTA valuation, claim the main-home exemption where it applies and pay the June and December instalments.
Tax on rental incomeThe individual return, filed between 1 January and 31 March: actual rent minus 50%, the brackets, and a credit for the built-property tax already paid on that unit.
Valuation appealsAn appeal must be filed within 60 days of notification. On revaluation, increases are capped at 30% for residential units and 45% for non-residential ones.
Arrears and old disputesUnpaid years and contested assessments. The tax-dispute settlement under Law 152/2026, which covers built-property tax disputes, is open until 31 December 2026.Check the settlementSelling, gifting, inheritingThe 2.5% disposal tax on the gross value, due within 60 days. Egypt has no inheritance tax, but heirs who sell pay the 2.5% too. Transfers to parents, spouses and children are excluded.Selling as a foreignerHoliday-home licenceThe Ministry of Tourism file for letting to holidaymakers: tourist area or distinguished compound, Tourism Suitability Certificate, and the yearly renewal.Renting out in Sharm02Process
Property tax filing in Egypt: how we handle a unit's yearly file
- 01
Read the papers
Purchase or usufruct contract, any RTA notification, past receipts and what the unit earned in rent. Photos on WhatsApp are enough to start.
- 02
Check the built-property tax position
Is the unit registered, is the valuation reasonable, are there arrears? If a valuation was notified recently, the appeal window decides what happens first.
- 03
Pay the instalments
The tax falls due on 1 January. We schedule both payments and keep the receipts, which count against the tax on rent if you let the unit.
- 04
File the rent return
Actual rent minus 50%, the brackets, the credit for property tax paid. You see the figures, in Arabic, English, Italian or Russian, before we file.
- 05
When the unit changes hands
Sale, gift or inheritance: we compute the 2.5% disposal tax on the gross value and file it within the deadline.
Typical ranges, not promises: they depend on your papers and on the authorities' systems.
03Why us
Why clients in Sharm choose us
Tax Filing for Property Owners and Landlords in Egypt, handled by one chartered accountant from your first question to the final registration. Property owners tax in Egypt includes the tax on renting an apartment in Egypt and the yearly real estate tax. Related guides: Property Tax in Egypt for Foreigners (2026), How to Get Residency in Egypt by Buying Property.
+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.
09FAQ
Questions property owners ask us in Sharm
Do foreigners pay property tax on a flat in Sharm El Sheikh?
Yes. As of October 2026, built-property tax applies to every unit in Egypt, let or empty, chalets included, and the owner or usufruct holder pays it. The rate is 10% of the annual rental value after a 30% deduction for residential units, paid by the end of June and December. Holiday homes do not get the main-home exemption.
How is rental income tax in Egypt calculated?
As of October 2026, rent from a unit let under an ordinary lease or let furnished is taxed on the actual rent minus 50%, then at the personal brackets of 0% to 27.5% (Law 7/2024). The built-property tax paid on that unit is credited against the income tax on its rent. Individuals file between 1 January and 31 March.
Is my holiday flat exempt under the 2026 property tax reform?
Not if it is a holiday or second home. Per the Ministry of Finance and the Real Estate Tax Authority, the 2026 reform exempts a main home worth under about EGP 8m; holiday and second homes are not a main residence. The discounted 2026 returns closed on 30 September 2026, and the late-interest waiver on 2 October 2026.
What tax do I pay when I sell my apartment in Egypt?
The real-estate disposal tax: 2.5% of the gross value, with no deductions, payable within 60 days (Income Tax Law, as restated by Law 151/2026). As of October 2026 it also covers heirs who sell, gifts to anyone other than parents, spouses or children, granting a usufruct and leases over 50 years. A company's sale is taxed as business income.
What does a holiday-home licence require in Sharm?
As of October 2026, the Ministry of Tourism licenses a holiday home only in a tourist area or a distinguished residential compound. You notify the Ministry and obtain a Tourism Suitability Certificate; a foreign individual applicant needs a valid residence permit. The Ministry of Tourism charges an inspection fee and a first-licence fee, then a yearly renewal fee.
Related services
Your unit is one part of staying compliant
Tax in EgyptAll our tax services and guides.Tax servicesTax returnsIndividual and company returns, prepared and filed on schedule.Tax returnsResidencyResidence permits for owners, investors, families and retirees.ResidencyResidency in Sharm El SheikhWhere files are handled locally and what to bring.Residency in SharmReal estateDevelopers, brokers, construction VAT and the Sinai land rules.Real estateTax dispute settlementOpen until 31 December 2026, built-property tax disputes included.Check your file
Related guides
Property & rentalsAirbnb Rules in Egypt: Renting Out Your Sharm El Sheikh Apartment, the Holiday-Home Licence and TaxLetting your Sharm El Sheikh flat to tourists means two sets of rules: the Ministry of Tourism's holiday-home licence and the tax…Property & rentalsProperty Tax in Egypt for Foreigners (2026): Second Homes, Rates and How to PayEgypt's annual built-property tax applies to foreign owners and Sharm usufruct holders on the same terms as Egyptians. The rate, who pays,…Property & rentalsSelling Your Apartment in Egypt as a Foreigner: the 2.5% Tax, Documents and Taking the Money OutSelling a home in Egypt as a foreigner means the 2.5% disposal tax on the gross price, papers that prove your right…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.