Egypt Corporate Income Tax Calculator
Model Egyptian corporate tax liabilities for annual ETA filings. Computes the 22.5% standard corporate rate, 40.55% hydrocarbon/Suez rate, MSME Law 152/2020 simplified turnover tax tiers, 0.25% Universal Health Insurance solidarity levy, loss carry-forward deductions, and quarterly advance payment installments.
Fiscal & Financial Parameters
Microsecond EngineStatutory Corporate Tax Assessment
ETA Form Compliant| Statutory Component | Legal Reference | Calculation Rule / Base | Amount (EGP) |
|---|---|---|---|
| Net Taxable Adjusted Base | Law 91/2005 (Art. 17) | EGP 2,000,000 − EGP 0 losses | EGP 2,000,000.00 |
| Corporate Income Tax (CIT) | Law 91/2005 (Art. 49) / Law 152 | Standard rate: 22.50% | EGP 450,000.00 |
| Universal Health Solidarity Levy | Law 2/2018 (Art. 40) | 0.25% × EGP 15,000,000 revenue | EGP 37,500.00 |
| Total Annual Remittance Due to State Treasury | EGP 487,500.00 | ||
| Quarterly Advance Payment (if opted) | Law 91/2005 (Art. 61) | Total CIT ÷ 3 Equal Installments | EGP 150,000.00 / Qtr |
Regional Corporate Tax Benchmark: Egypt vs. GCC & MENA Economies
Compare Egypt's corporate income tax environment with leading Middle Eastern jurisdictions, highlighting headline rates, SME concessions, and revenue solidarity surcharges.
| Country & Jurisdiction | Standard CIT Rate | SME Concessionary Regime | Hydrocarbon / Special Rates | Revenue-Based Surcharges | Loss Carry-Forward Cap |
|---|---|---|---|---|---|
| Egypt 🇪🇬 | 22.5% | Law 152/2020 (0.5%–1.0% turnover) | 40.55% (Petroleum / Suez) | 0.25% Health Solidarity | 5 Consecutive Years |
| Saudi Arabia 🇸🇦 | 20.0% (Foreign) / 2.5% Zakat | Micro-entity exemptions | 50%–85% (Hydrocarbons) | None | 25% of taxable profit/yr |
| United Arab Emirates 🇦🇪 | 9.0% (Profit > 375k AED) | Small Business Relief (Rev ≤ 3M) | 55% (Upstream Oil Concessions) | None | Up to 75% of profit/yr |
| Qatar 🇶🇦 | 10.0% (Non-Qatari) | Special Free Zone incentives | 35% Minimum on Oil & Gas | None | 5 Consecutive Years |
| Oman 🇴🇲 | 15.0% | 3.0% for qualifying SMEs | 55% (Petroleum Operations) | None | 5 Consecutive Years |
| Kuwait 🇰🇼 | 15.0% (Foreign Corps) | N/A (GCC entities exempt) | Negotiated concession rates | None | 3 Consecutive Years |
Corporate Tax Architecture: Laws No. 91/2005, 30/2023 & 152/2020
Egypt's corporate income tax system operates under a clear territorial-source framework with comprehensive statutory rules:
Standard 22.5% Enterprise CIT
Law No. 91 of 2005 (amended by Law 30 of 2023) sets the standard rate at 22.5% across general manufacturing, trading, consulting, and service entities. Taxable net income is derived from audited financial statements with statutory fiscal add-backs (excess depreciation, provisions, non-allowable interest above statutory debt-to-equity ratios).
MSME Law No. 152 of 2020 Simplified Regime
To stimulate entrepreneurship and informal-to-formal sector integration, Law 152/2020 exempts registered MSMEs with revenues up to EGP 10 million from standard profit accounting. Instead, they pay simplified lump-sum annual taxes (EGP 1k to 5k) or a modest flat percentage of gross revenue (0.5% to 1.0%), significantly simplifying administrative compliance.
Universal Health Insurance Surcharge (0.25%)
Mandated by Article 40 of Law No. 2 of 2018, all legal entities operating in Egypt must contribute 0.25% of their total annual revenue to fund the comprehensive national health insurance scheme. This charge applies irrespective of whether the enterprise operated at a profit or loss during the fiscal year.
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📊 Egyptian Tax Authority (ETA) & Social Insurance (NOSI) Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (EGP) |
|---|---|
| Primary Net / Statutory Payable Amount | 0.00 EGP |
Frequently Asked Questions (Egypt Corporate Income Tax)
What is the standard corporate income tax rate in Egypt?
Under Article 49 of Egyptian Income Tax Law No. 91 of 2005, by Law No. 30 of 2023, the standard Corporate Income Tax (CIT) rate is 22.5% on net taxable profits earned by legal entities, joint stock companies (SAE), limited liability companies (LLC), partnerships, and foreign corporate branches operating in Egypt.
What is the simplified tax regime for SMEs under Law No. 152 of 2020?
Law No. 152 of 2020 provides a simplified flat turnover tax for micro, small, and medium enterprises with annual revenues up to EGP 10 million. Businesses with turnover under EGP 250k pay EGP 1,000; EGP 250k–500k pay EGP 2,500; EGP 500k–1M pay EGP 5,000; EGP 1M–2M pay 0.5% of turnover; EGP 2M–3M pay 0.75%; and EGP 3M–10M pay 1.0% of turnover, replacing traditional profit calculation.
What is the Universal Health Insurance solidarity contribution (المساهمة التكافلية)?
Under Law No. 2 of 2018 governing the Universal Health Insurance System, all commercial enterprises and companies operating in Egypt are mandated to pay a solidarity contribution of 0.25% (2.5 per thousand) on their total annual gross revenues (turnover). This levy is non-deductible operating expense for corporate income tax purposes.
How long can tax losses be carried forward in Egypt?
Under Article 32 of Law No. 91 of 2005, tax losses incurred by a company in a fiscal year can be carried forward and deducted from the taxable profits of subsequent years for up to 5 consecutive taxable fiscal years.
What is the deadline for filing corporate income tax returns with the ETA?
Corporate income tax returns must be filed electronically with the Egyptian Tax Authority (ETA) before May 1st following the end of the fiscal year (or within four months from the end of the company's financial year if it differs from the calendar year). Payment of the tax due must accompany the electronic filing.