Egypt Personal Income Tax Calculator
Compute exact annual and monthly personal income tax liability under the latest Egyptian Tax Authority amendments. Supports employment wages with the EGP 20,000 personal exemption, commercial sole proprietorships, progressive phase-out brackets for high earners, and the 0.05% Martyrs Fund.
Taxpayer Parameters & Income
Microsecond EngineStatutory Tax Assessment
ETA Law 7/2024Monthly Payroll Tax: EGP 1,131.42 (Effective Rate: 7.54%)
Regulatory Reference: Governed by Income Tax Law No. 91 of 2005 by Law No. 30 of 2023 and Law No. 7 of 2024. High earners exceeding EGP 600,000 lose initial tax brackets progressively under Article 8.
Egypt Income Tax Rates & High-Earner Phase-Out Matrix 2026
Progressive bracket rates and high-income phase-out rules enforced by the Egyptian Tax Authority:
| Annual Income Tier | Starting Tax Bracket | Zero Bracket (0%) | Top Marginal Rate | Statutory Rationale |
|---|---|---|---|---|
| Up to EGP 600,000 | 0% on first EGP 40,000 | Full (EGP 40,000) | 25.0% | Standard 7-bracket progressive schedule |
| EGP 600,001 to EGP 700,000 | 10% on first EGP 55,000 | Eliminated (0 EGP) | 25.0% | Article 8 Phase-Out Tier 1 (Loses 0% bracket) |
| EGP 700,001 to EGP 800,000 | 15% on first EGP 70,000 | Eliminated (0 EGP) | 25.0% | Article 8 Phase-Out Tier 2 (Loses 0% & 10%) |
| EGP 800,001 to EGP 900,000 | 20% on first EGP 200,000 | Eliminated (0 EGP) | 25.0% | Article 8 Phase-Out Tier 3 (Loses 0%, 10%, 15%) |
| EGP 900,001 to EGP 1,200,000 | 22.5% on first EGP 400,000 | Eliminated (0 EGP) | 25.0% | Article 8 Phase-Out Tier 4 (Loses up to 20%) |
| Over EGP 1,200,000 | 25% on first EGP 1,200,000 | Eliminated (0 EGP) | 27.5% (Excess) | Top wealth bracket under Law No. 30/2023 |
Comprehensive Guide to Egyptian Personal Income Tax
Personal income taxation in the Arab Republic of Egypt is regulated by Law No. 91 of 2005, which has undergone critical structural reforms in recent years. In mid-2023, Law No. 30 of 2023 introduced a top 27.5% tier for incomes exceeding EGP 1.2 million. Most recently, Presidential Law No. 7 of 2024 expanded the zero-rate bracket to EGP 40,000 and elevated the personal exemption to EGP 20,000 per year.
1. Salaried Employment vs Commercial Sole Proprietorships
The Egyptian tax code treats employment income (salary and wages under Chapter 2) differently from freelance or business income (Chapter 3):
- Salaried Employees: Entitled to the statutory EGP 20,000 Personal Exemption (الإعفاء الشخصي), which is deducted directly from annual taxable wages before applying tax brackets. Employers withhold tax on a monthly basis.
- Freelancers & Professionals: Subject to the same 7 progressive brackets, but cannot claim the EGP 20,000 employee personal exemption. However, they can claim documented actual business expenses or a flat standard deduction.
2. The High-Earner Progressive Phase-Out Mechanism
A unique feature of Egyptian income tax law is the gradual elimination of lower brackets for higher earners under Article 8. When total annual taxable income exceeds EGP 600,000, the benefit of the 0% bracket disappears. At EGP 700,000, both the 0% and 10% brackets vanish, meaning the first EGP 70,000 of income is taxed immediately at 15%. This creates an equitable, steeper progressive curve for high-income earners.
📊 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 Income Tax)
What are the latest personal income tax brackets in Egypt under Law No. 7 of 2024?
For net taxable annual income up to EGP 600,000: Bracket 1 (0 to 40,000 EGP) at 0%; Bracket 2 (40,001 to 55,000 EGP) at 10%; Bracket 3 (55,001 to 70,000 EGP) at 15%; Bracket 4 (70,001 to 200,000 EGP) at 20%; Bracket 5 (200,001 to 400,000 EGP) at 22.5%; Bracket 6 (400,001 to 1,200,000 EGP) at 25%; and Bracket 7 (above 1,200,000 EGP) at 27.5%.
How does the personal exemption apply to salaried employees in Egypt?
Under Law No. 7 of 2024, salaried employees receive a flat statutory Personal Exemption of EGP 20,000 per year deducted from net salary before applying the tax brackets. Combined with the EGP 40,000 zero-rate first bracket, employees pay 0% tax on their first EGP 60,000 of taxable earnings.
How does the high-earner tax bracket phase-out work in Egypt?
Under Article 8 of Income Tax Law No. 91 of 2005: taxpayers earning above EGP 600,000 lose the 0% bracket; above EGP 700,000 lose the 10% bracket; above EGP 800,000 lose the 15% bracket; above EGP 900,000 lose the 20% bracket; and above EGP 1,200,000 lose the 22.5% bracket, with their base income taxed starting directly at higher rates.
Do freelancers and sole proprietorships get the EGP 20,000 personal exemption?
No. The EGP 20,000 personal exemption applies exclusively to employment income (wages and salaries under Chapter 2). Commercial, industrial, and non-commercial professional profits (freelancers) enjoy the EGP 40,000 zero-rate first bracket but not the personal employee exemption.
What is the highest personal income tax rate in Egypt?
The top marginal personal income tax rate is 27.5%, introduced under Law No. 30 of 2023 for annual taxable net income exceeding EGP 1,200,000.