Tax & complianceLeaving the Simplified Tax Regime in Egypt: When It Happens and What ChangesWhen a business leaves Egypt's simplified tax regime under Law 6/2025: turnover above EGP 20 million, the one-time 20% margin, exclusion for…
Tax advisory · Sharm El Sheikh & South Sinai
Tax Consultant in Egypt
for Companies and Foreign Owners
We work out the tax before you sign, not after the assessment arrives: whether Law 6/2025 suits your figures, and what to withhold when money leaves Egypt. Eskander Gerges is a chartered accountant and tax consultant in Sharm El Sheikh, with consultations in Arabic, English, Italian and Russian.
- Chartered Accountant (محاسب قانوني)
- Office 314, Al Azizia Mall, Sharm El Sheikh
- Arabic · English · Italian · Russian
- Same-day replies, 09:00–23:00 daily
01What's included
What a tax consultant in Egypt does for you
Eight areas where advice before the filing changes the result. Figures as of October 2026.
01Regime choice: normal or Law 6/2025Up to EGP 20m turnover, the simplified regime swaps tax on profit for a percentage of turnover, but once you elect it you stay for five years. We run both regimes on your figures before you sign the election form.Check your band
02Dividends and holding questionsDividend tax is 10% (5% on listed shares). It also reaches foreign branches, whose profit is deemed distributed 60 days after year-end, while dividends between resident companies are excluded. We work out what reaches each shareholder.
03Treaty relief: refund or advance rulingEgypt's treaties, including those with Italy, Russia, the UK and Germany, can lower withholding on payments abroad, and the MLI has applied for Egypt since 1 January 2021. Relief usually has to be claimed, by refund or advance ruling. We prepare the claim.
04Withholding on paymentsPayments to non-residents: 20% on services, royalties and interest, 10% on dividends (5% on listed shares). Local payments above EGP 300: 1% on contracting and supplies, 3% on services, 5% on commissions. We set each supplier's rate before the first transfer.
05Thin capitalisationThe debt-to-equity ratio is 3:1 for tax years 2024 to 2027 and drops to 2:1 from 2028. If shareholder loans fund your project, have the structure checked against 2:1 before then.
06Transfer pricingSales, fees or loans between related parties raise transfer-pricing questions. Where a local file is required, it is due two months after the corporate return. We first check whether your company needs one.
07White list and distinction cardThe second facilitation package (Laws 148–153/2026, in force since 29 July 2026) announced a white list and a distinction card. We follow how the ETA applies them and tell you what your file needs.
08Second-opinion reviewsWe review a memo, a structure or an ETA assessment and tell you plainly where we agree and where we don't. Requests to settle pending disputes stay open until 31 December 2026 (Law 152/2026).Tax inspections and disputes02Process
How a file with your tax accountant in Egypt works
- 01
You send the question
On WhatsApp, through the form, or in person at Office 314. A few lines are enough: what the business does and the decision in front of you.
- 02
We read the file
Returns, statements, foreign contracts and e-invoice records. We flag anything that changes the answer, such as a year still open to inspection.
- 03
We set out the options
Each option comes with its tax cost and its risks, plus the law it rests on and the date we checked it.
- 04
You decide, we implement
Election forms, withholding set-up, treaty claims or advance-ruling requests, transfer-pricing files.
- 05
We follow new laws
For clients on a retainer, we read each new tax law in the Official Gazette against the plan we agreed and tell you if it changes anything.
Timings depend on your documents and on the Egyptian Tax Authority. We never promise the outcome of a ruling, an inspection or an appeal.
03Why us
Why clients in Sharm choose us
Tax Consultant in Egypt for Companies and Foreign Owners, handled by one chartered accountant from your first question to the final registration. Our tax advisory in Egypt includes tax planning in Egypt for companies and foreign owners. Related guides: Egypt's Tax Facilitation Package 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.
08FAQ
Questions for a tax expert in Egypt
Is the simplified tax regime under Law 6/2025 always cheaper?
Not always. For a company, the simplified regime costs less in income tax than the 22.5% profit tax once taxable profit is above about 2.2% of turnover in the 0.5% band, or 6.7% in the 1.5% band (as of October 2026). In a loss or heavy-investment year it can cost more, and the choice holds for five years.
How do foreign shareholders get treaty relief on Egyptian dividends?
Egypt withholds 10% on dividends, or 5% on listed shares (as of October 2026). Where a tax treaty sets a lower rate, relief usually has to be claimed, by refund or through an advance ruling. Egypt's treaties include those with Italy, Russia, the UK and Germany; we check the dividend article and prepare the claim.
What changed for businesses in the 2026 tax facilitation package?
The package's six laws (148–153/2026) were published in the Official Gazette on 28 July 2026 and took effect on 29 July. Among other changes, they created an 8-month temporary tax card that cannot issue e-invoices, move assessment onto regular books from 2028 and renewed dispute settlement until 31 December 2026. A white list and a distinction card were announced.
Do I still need books if my tax has always been estimated?
Yes, from 2028. Law 151/2026 repealed Article 18 of the Income Tax Law, so estimated assessment covers tax periods up to 2027 only, and Law 150/2026 requires every business to keep regular books from tax period 2028, whatever its turnover. Starting in 2027 gives you a practice year.
Can you give a second opinion on advice or an assessment I already have?
Yes. Send us the memo, the structure chart or the ETA assessment, with the returns behind it. We tell you where we agree, where we see risk, and which law and date each point rests on. If a dispute is pending, settlement requests under Law 79/2016, renewed by Law 152/2026, stay open until 31 December 2026.
Related services
Tax returnsCompany returns by 30 April for a December year-end, individual returns by 31 March, plus payroll and VAT filings.Tax returnsExpats and retireesTax residence and income; Egypt has no inheritance, gift or wealth tax.Tax for expatsForeign investorsOwnership rules, GAFI reports and repatriating profits.For foreign investorsAll tax servicesVAT, e-invoicing, disputes, property owners and more.Tax services
Related guides
Tax & complianceLeaving the Simplified Tax Regime in Egypt: When It Happens and What ChangesWhen a business leaves Egypt's simplified tax regime under Law 6/2025: turnover above EGP 20 million, the one-time 20% margin, exclusion for…What changed (dated log)Egypt’s Tax Facilitation Package 2026: What Laws 148–153 Changed for Business OwnersEgypt's second tax facilitation package is dozens of measures, including six laws in force since 29 July 2026. What changed for business…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.